Abrams, Howard E. & Doernberg, Richard L. How Electronic
Commerce Works, 14 Tax Notes Int'l 1573 (1997).
Anderson, Christopher Survey of Electronic Commerce: in search of
the perfect market, The Economist (May 10, 1997).
Andrews, William L., III, A Platform For International E-Commerce
Tax Rules, 12 J. Int'l Tax'n 44,(2001).
Avi-Yonah, Reuven S. International Taxation of Electronic Commerce,
52TaxL.Rev.507(1997).
Avi-Yonah, Reuven S. The Structure Of International Taxation: A
Proposal For Simplification, 74 Tex. L. Rev. 1301 (1996).
Carroll, Michael B. Allocation of Business Income: The Draft
Convention of League of Nations, 34 Colombia L. Rev. 473 (1934).
Carroll, Michael B. International Tax Law Benefits for American
Investors and Enterprises Abroad, Int'l Tax Law 692 (1968).
Chan, Clayton W. Taxation of Global E-Commerce on the Internet: The
Underlying Issues and Proposed Plans, 9 Minn. J. Global Trade 233 (2000).
Cigler, James D. & Stinnett, Susan E. Treasury Seeks Cybertax
Answers with Electronic Commerce Discussion Paper, 8 J. Int'l Tax'n 56
(1997).
Cockfield, Arthur J. Balancing National Interests in the Taxation of
Electronic Commerce Business Profits, 74 Tul. L. Rev. 133 (1999).
Cockfield, Arthur J. Transforming The Internet into a Taxable Forum:
A Case Study in E- Commerce Taxation, 85 Minn. L. Rev. 1171, (2001).
Forst, David L. Old and New Issues in the Taxation of Electronic
Commerce, 14 Berkeley Tech. LJ. 711, (1999).
Forst, David L. The Continuing Vitality of Source-Based Taxation in
the Electronic Age, 15 Tax Notes Int'l 1455 (1997).
Friedman, Andrew H. & Sheehy, Fairlea A. Solving the Legal Issues
Affecting B2B Transactions: Tax Planning for Your B2b E-Commerce
Venture, 650 PLI/Pat 373 (2001).
Friedrich, E.F. Hey, German Court Rules Remote-Controlled Pipeline
Constitutes a PE, 14 Tax Notes Int'l 651.
Glicklich, Peter A. (et al.) Internet Sales Pose International Tax
Challenges, 84 J. Tax'n 325 (1996).
Graetz, Michael & O'Hear, Michael The "Original Intent" of U.S.
International Taxation, 46 Duke LJ. 1021 (1997).
Hill, Richard & Walden, lan The Draft UNCITRAL Model Law for
Electronic Commerce: Issues and Solutions, 3 Computer Law 18, (1996).
Hudson, David M. & Turner, Daniel C. International and Interstate
Approaches to Taxing Business Income, 6 Nw. J. Int'l L.&Bus. 562 (1984).
Katz, Stanley I. International Taxation of Electronic Commerce:
Evolution Not Revolution, 52 Tax L. Rev. 655 (1997).
Klosek, Jacqueline Should a Web Server Constitute Permanent
Establishment Under The OECD Model Tax Convention?, 1 Cyberspace
Law. 2 (2000).
McLure, Charles E., Jr. U.S. Tax Laws and Capital Flight from Latin
America, 20 U. Miami Inter-Am. L. Rev. 321 (1989).
McLure, Charles E., Jr. Taxation of Electronic Commerce: Economic
Objectives, Technological Constraints, and Tax Laws, 52 Tax L. Rev. 269
(1997).
McLure, Charles E., Jr. The Taxation of Electronic Commerce:
Background and Proposal, Public Policy and the Internet, 49 (Nicholas
Imparato ed., 2000)
Owens, Jeffrey The Tax Man Cometh to Cyberspace, 14 Tax Notes
Int'l 1833 (1997).
INTERNATIONAL TAXATION OF ELECTRONIC COMMERCE: A FOCUS ON THE PERMANENT ESTABLISHMENT CONCEPT BY
Abrams, Howard E. & Doernberg, Richard L. How Electronic
Commerce Works, 14 Tax Notes Int'l 1573 (1997).
Anderson, Christopher Survey of Electronic Commerce: in search of
the perfect market, The Economist (May 10, 1997).
Andrews, William L., III, A Platform For International E-Commerce
Tax Rules, 12 J. Int'l Tax'n 44,(2001).
Avi-Yonah, Reuven S. International Taxation of Electronic Commerce,
52TaxL.Rev.507(1997).
Avi-Yonah, Reuven S. The Structure Of International Taxation: A
Proposal For Simplification, 74 Tex. L. Rev. 1301 (1996).
Carroll, Michael B. Allocation of Business Income: The Draft
Convention of League of Nations, 34 Colombia L. Rev. 473 (1934).
Carroll, Michael B. International Tax Law Benefits for American
Investors and Enterprises Abroad, Int'l Tax Law 692 (1968).
Chan, Clayton W. Taxation of Global E-Commerce on the Internet: The
Underlying Issues and Proposed Plans, 9 Minn. J. Global Trade 233 (2000).
Cigler, James D. & Stinnett, Susan E. Treasury Seeks Cybertax
Answers with Electronic Commerce Discussion Paper, 8 J. Int'l Tax'n 56
(1997).
Cockfield, Arthur J. Balancing National Interests in the Taxation of
Electronic Commerce Business Profits, 74 Tul. L. Rev. 133 (1999).
Cockfield, Arthur J. Transforming The Internet into a Taxable Forum:
A Case Study in E- Commerce Taxation, 85 Minn. L. Rev. 1171, (2001).
Forst, David L. Old and New Issues in the Taxation of Electronic
Commerce, 14 Berkeley Tech. LJ. 711, (1999).
Forst, David L. The Continuing Vitality of Source-Based Taxation in
the Electronic Age, 15 Tax Notes Int'l 1455 (1997).
Friedman, Andrew H. & Sheehy, Fairlea A. Solving the Legal Issues
Affecting B2B Transactions: Tax Planning for Your B2b E-Commerce
Venture, 650 PLI/Pat 373 (2001).
Friedrich, E.F. Hey, German Court Rules Remote-Controlled Pipeline
Constitutes a PE, 14 Tax Notes Int'l 651.
Glicklich, Peter A. (et al.) Internet Sales Pose International Tax
Challenges, 84 J. Tax'n 325 (1996).
Graetz, Michael & O'Hear, Michael The "Original Intent" of U.S.
International Taxation, 46 Duke LJ. 1021 (1997).
Hill, Richard & Walden, lan The Draft UNCITRAL Model Law for
Electronic Commerce: Issues and Solutions, 3 Computer Law 18, (1996).
Hudson, David M. & Turner, Daniel C. International and Interstate
Approaches to Taxing Business Income, 6 Nw. J. Int'l L.&Bus. 562 (1984).
Katz, Stanley I. International Taxation of Electronic Commerce:
Evolution Not Revolution, 52 Tax L. Rev. 655 (1997).
Klosek, Jacqueline Should a Web Server Constitute Permanent
Establishment Under The OECD Model Tax Convention?, 1 Cyberspace
Law. 2 (2000).
McLure, Charles E., Jr. U.S. Tax Laws and Capital Flight from Latin
America, 20 U. Miami Inter-Am. L. Rev. 321 (1989).
McLure, Charles E., Jr. Taxation of Electronic Commerce: Economic
Objectives, Technological Constraints, and Tax Laws, 52 Tax L. Rev. 269
(1997).
McLure, Charles E., Jr. The Taxation of Electronic Commerce:
Background and Proposal, Public Policy and the Internet, 49 (Nicholas
Imparato ed., 2000)
Owens, Jeffrey The Tax Man Cometh to Cyberspace, 14 Tax Notes
Int'l 1833 (1997).