5OECD Conference in Ottawa,Canada,Electronic CommerceUK Policy on Taxation lssues,1998-10-06.
6The White House,A Framework for Globa Electronic Commerce,1997-07-01.
7for 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.
8see: 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.
9高尔森主编.《国际税法》第二版，法律出版社，1993年版．第56页.
10see 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.
