6Matthias Geurts.Rechtsanwalt:How to Tax Electronic Commerce Transactions?,1998.
7HULmut Pecker.Taxation of Electronic Business in a Globalizing World- Ten Demands for an Adaption,1998.
8互联网研究系列报告-电子商务(2004).
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二级参考文献30
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2for details,see: L. Hinnckens, "The Challenges of Applying VAT and Income Tax Territoriality Concepts and Rules to International Electronic Commeree", INTERTAX Volume 06, Issue 2,1998, p. 55.
3see: Luc Hinnekens,"Looking for an Appropriate Jurisdictional Framcwork for Source- State Taxation of International Electronic Commerce in the Twenty - first Century", INTERTAX Volume 26, Issue6 - 7,1998, p.196.
4高尔森主编.《国际税法》第二版，法律出版社，1993年版．第56页.
5see Hagh J. Ault, Comparative Income Taxation: a Structural Analysis, Kulwer Law International, Den Haag, the Netherlands, 1997, p. 431 - 433.
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7see: Hulmut Beeker, "Taxation of Etectronlc Business in a Gtobalizing World - Ten Ddemands for an Adaption", INTERTAX volume 26 issue 12,1998 ,p. 410.s
8see:G. Kottenaar & Chr. ,Spanjersberg, "Taxation and E - Commerce: Dutch Tax Policy Implications",INTERTAX Volume 27 Issue 5 1999 p. 185.
