| 期刊論文| 1. | Sanderson, Christine、Merrill, Peter(1998)。Consumption Tax Treatment of Electronic Commerce: Issues and Policy Recommendations。Tax Notes International，16(14)，1083-1087。   | 單篇論文| 1. | (1999)。Options for tax collection。 | | 2. | (1999)。Consumption Tax Administration and Technology issues。 | 其他| 1. | (1999)。Submission to TAGs from the E-Commerce Sub-Group of Working Party No.9: issues in Determining place of Consumptio。 | | 2. | (2000)。Policy Issues-Tax Collection Mechanisms。 | 圖書論文| 1. | Doernberg, Richard L.(1999)。VAT accounting and administration。Electronic Commerce and International Taxation。 | | 2. | Baron, Richard、Deputy Head of the Policy Unit(2000)。Methods of applying VAT to electronic commerce。VAT and electronic commerce。 | |