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The Internet Tax Freedom Act. http://www.govtrack.us/congress/bill.xpd?bill=h110-3678 .
[3]
Basic international taxation. ROHATGI R. Kluwer Law International . 2002
[4]
European Criminal Law. Geert corstens, Jean Pradel. Kluwer law international . 2002
[5]
Section1101par.A Nr.1The Internet Tax Freedom Act. .
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Consumption Taxation of Cross-border Services and Intangible Property in the Context of E-commerce. OECD,CFA. . 2001
[7]
International VAT/GST Guidelines,III.C.Electronic Commerce. OECD. . 2006
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Consumption Tax Guidance Series:Paper No.3,Electronic Commerce:Verification of Customer Status and Jurisdiction. OECD,Centre for Tax Policy and Administration. . 2008
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Consumption Tax Guidance Series:Paper No.1,Electronic Commerce-Commentary on Place of Consumption for Business to Business Supplies（Business Presence）. OECD,Centre for Tax Policy and Administration. . 2008
[10]
VAT Package:Commission Welcomes Adoption by the ECOFIN Council of New Rules on the Place of Supply of Services and a New Procedure for VAT Refunds. http://ec.europa.eu/taxation_customs/taxation/vat/key_documents/legislation_recentl y_adopted/index_en.htm .