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1

Schwarz, Brennan. Taxation of electronic commerce. Senate Fiscal Agency, 1999.

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2

Aruna, Kanthi, ed. Taxation of electronic commerce. Snow White, 2001.

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3

Luc, Hinnekens, and International Fiscal Association, eds. Electronic commerce and international taxation. Kluwer Law International, 1999.

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4

Westin, Richard A. International taxation of electronic commerce. 2nd ed. Kluwer Law International, 2007.

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5

Hardesty, David E. Electronic commerce: Taxation and planning. Warren, Gorham & Lamont, 1999.

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6

Hardesty, David E. Electronic commerce: Taxation and planning. RIA, 1999.

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7

Organisation for Economic Co-operation and Development., ed. Taxation and electronic commerce: Implementing the Ottawa taxation framework conditions. Organisation for Economic Co-operation and Development, 2001.

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8

Krishna, Vern. The international income taxation of electronic commerce. Certified General Accountants Association of Canada, 1999.

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9

Krishna, Vern. The international income taxation of electronic commerce. Certified General Accountants Association of Canada, 1999.

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10

Bean, Mitchell E. Michigan and internet taxation. House Fiscal Agency, 1998.

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11

Bird, Richard. Taxing electronic commerce: A revolution in the making. C.D. Howe Institute, 2003.

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12

United Nations Conference on Trade and Development., ed. Building confidence: Electronic commerce and development. UNCTAD, 2000.

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13

Basu, Subhajit. Global perspectives on E-commerce taxation law. Ashgate, 2007.

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14

David, Scott. Australian guide to e-Business taxation. CCH Australia, 2001.

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15

Peeman, Edward. Electronic commerce en de Europese omzetbelasting. Sdu, 2002.

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16

Subcommittee, United States Advisory Commission on Electronic Commerce Report Drafting. Issues and policy options paper: Final draft submitted to the Commission from the Report Drafting Subcommittee. Advisory Commission on Electronic Commerce, 1999.

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17

Barros, Rosa Maria Abreu. Tributação do comércio eletrônico. Centro Universitário FUMEC FACE, 2003.

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18

Ellison, Glenn. Internet retail demand: Taxes, geography, and online-offline competition. National Bureau of Economic Research, 2006.

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19

Goolsbee, Austan. Internet commerce, tax sensitivity, and the generation gap. American Bar Foundation, 1999.

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20

United States. Advisory Commission on Electronic Commerce. Report Drafting Subcommittee. Issues and policy options paper: Final draft submitted to the Commission from the Report Drafting Subcommittee. Advisory Commission on Electronic Commerce, 1999.

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21

Mukerjee, Rahul. Digitized trade rules & India's service sector: Paper presented at the inaugral Conference on Governance, Globalization and Democracy. Centre for the Study of Law and Governance, Jawaharlal Nehru University, 2005.

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22

United States. Advisory Commission on Electronic Commerce. Report Drafting Subcommittee. Issues and policy options paper: Final draft submitted to the Commission from the Report Drafting Subcommittee. Advisory Commission on Electronic Commerce, 1999.

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23

Albregtse, Dirk. Belastingheffing en ICT. Wetenschappelijke Raad voor het Regeringsbeleid, 1997.

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24

United States. Advisory Commission on Electronic Commerce. Report to Congress. Advisory Commission on Electronic Commerce, 2000.

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25

Li, Jinyan. International taxation in the age of electronic commerce: A comparative study. Canadian Tax Foundation, 2003.

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26

Chi, Keon S. Electronic commerce: Revenue implications for states. Council of State Governments, 2000.

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27

Pinto, Dale. E-commerce and source-based income taxation. IBFD, 2003.

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28

Bertholet, Dick. E-commerce business activity in Nevada. Bureau of Business & Economic Research, 2005.

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29

Goolsbee, Austan. The implications of electronic commerce for fiscal policy (and vice versa). American Bar Foundation, 2000.

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30

Krishna, Vern. The international income taxation of electronic commerce =: Commerce électronique : imposition du revenu international. Certified General Accountants' Association of Canada = Association des comptables généraux accrédités du Canada, 1999.

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31

United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law. Internet Tax Reform and Reduction Act of 2000, Internet Tax Simplification Act of 2000, and Fair and Equitable Interstate Tax Compact Simplification Act of 2000: Hearings before the Subcommittee on Commercial and Administrative Law of the Committee on the Judiciary, House of Representatives, One Hundred Sixth Congress, second session, on H.R. 4267, H.R. 4460, and H.R. 4462, May 17 and June 29, 2000. U.S. G.P.O., 2000.

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32

United States. Congress. Senate. Committee on Commerce, Science, and Transportation. Subcommittee on Communications. S. 442, the Internet Tax Freedom Act: Hearing before the Subcommittee on Communications of the Committee on Commerce, Science, and Transportation, United States Senate, One Hundred Fifth Congress, first session, May 22, 1997. U.S. G.P.O., 1998.

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33

Office, General Accounting. Sales taxes: Electronic commerce growth presents challenges; revenue losses are uncertain : report to congressional requesters. The Office, 2000.

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34

United States. Congress. House. Committee on the Judiciary. Internet Tax Freedom Act of 1998: Report (to accompany H.R. 3529) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 1998.

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35

United States. Congress. House. Committee on the Judiciary. Internet Nondiscrimination Act of 2000: Report together with minority views (to accompany H.R. 3709) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 2000.

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36

A, Aleksandrov V. Nalogooblozhenie dokhodov inostrannykh uchastnikov ėlektronnoĭ kommert︠s︡ii v Rossii. Rossiĭskai︠a︡ ėkonomicheskai︠a︡ akademii︠a︡ im. G.V. Plekhanova, 2007.

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37

Mauro, Gregg. E-commerce tax policy and planning: Domestic and international issues. Conference Board, 2000.

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38

T, Childress Michael, and Kentucky Long-Term Policy Research Center., eds. Collecting taxes in the cyberage: How online purchases could affect revenue collections. Kentucky Long-Term Policy Research Center, 1999.

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39

Shiv, Mahalingham, and Kendon Colin, eds. Internet business: Commerce and tax. 2nd ed. Jordans, 2012.

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40

Azam, Rifat. ha-Misui ha-ben-leʼumi shel ha-misḥar ha-eleḳṭroni: International taxation of electronic commerce. ha-Makhon le-meḥḳere ḥaḳiḳah ule-mishpaṭ hashṿaʼati ʻa. sh. Hari u-Mikhaʼel Saḳer, 2013.

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41

Great Britain. HM Revenue & Customs. HM Revenue & Customs: VAT on e-commerce. Stationery Office, 2006.

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42

Ibele, Mark A. California tax policy and the Internet: An LAO report. Legislative Analyst's Office, 2000.

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43

Judiciary, United States Congress House Committee on the. Internet Tax Nondiscrimination Act: Report (to accompany H.R. 1552) (Including cost estimate of the Congressional Budget Office). U.S. G.P.O., 2001.

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44

United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law. Internet Tax Nondiscrimination Act: Hearing before the Subcommittee on Commercial and Administrative Law of the Committee on the Judiciary, House of Representatives, One Hundred Seventh Congress, first session on H.R. 1552 and H.R. 1675, June 26, 2001. U.S. G.P.O., 2001.

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45

United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law. Internet Tax Nondiscrimination Act: Hearing before the Subcommittee on Commercial and Administrative Law of the Committee on the Judiciary, House of Representatives, One Hundred Eighth Congress, first session on H.R. 49, April 1, 2003. U.S. G.P.O., 2003.

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46

United States. Congress. Senate. Committee on Commerce, Science, and Transportation. Extension of the Internet tax moratorium: Hearing before the Committee on Commerce, Science, and Transportation, United States Senate, One Hundred Seventh Congress, first session, March 14, 2001. U.S. G.P.O., 2005.

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47

United States. Congress. House. Committee on the Judiciary. Internet Tax Nondiscrimination Act: Report together with additional views (to accompany H.R. 49) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 2003.

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48

United States. Congress. House. Committee on the Judiciary. Internet Tax Nondiscrimination Act: Report together with additional views (to accompany H.R. 49) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 2003.

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49

United States. Congress. House. Committee on the Judiciary. Internet tax nondiscrimination act: Report [to accompany H.R. 1552] [Including cost estimate of the Congressional Budget Office]. U.S. G.P.O., 2001.

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50

United, States Congress Senate Committee on Commerce Science and Transportation. Internet Tax Non-discrimination Act of 2003: Report of the Committee on Commerce, Science, and Transportation on S. 150. U.S. G.P.O., 2003.

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