1for 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.
2see: 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.
3高尔森主编.《国际税法》第二版，法律出版社，1993年版．第56页.
4see Hagh J. Ault, Comparative Income Taxation: a Structural Analysis, Kulwer Law International, Den Haag, the Netherlands, 1997, p. 431 - 433.
Don Tapseott,Alex Lowey,David Ticoll:Blueprint to the Diglral Econmic,MeGraw- Hill Co. 1998.
5陈劲,何丹译.《数字经济蓝图-电子商务的勃兴》，东北财经大学出版社,1999年版，第371页.
6see: Hulmut Beeker, "Taxation of Etectronlc Business in a Gtobalizing World - Ten Ddemands for an Adaption", INTERTAX volume 26 issue 12,1998 ,p. 410.s
7see:G. Kottenaar & Chr. ,Spanjersberg, "Taxation and E - Commerce: Dutch Tax Policy Implications",INTERTAX Volume 27 Issue 5 1999 p. 185.
