| 期刊論文| 1. | Maguire, Ned、Anolik, Stuart(2000)。Subpart F and Source of Income Issues in E-Commerce。Tax Notes International，21(17)，1935-1946。   | | 2. | Mauro, Gregg(2000)。International Tax Policy and Planning: An E-Commerce Perspective。Tax Notes International，21，1947-1950。 | | 3. | Bernstein, Jack(2000)。Canadian Taxation Issues for Electronic Commerce。Tax Notes International，21(3)，263-271。 | | 4. | Vincze, Jim、Schwartz, Randy(2000)。Canadian Keeps Apace With E-Commerce Taxation。Tax Notes International，21(7)，767-773。 | 圖書| 1. | Inland Revenue Authority of Singapore(2000)。Income Tax Guide on E-Commerce。 | | 2. | Inland Revenue Authority of Singapore(2000)。Goods & Services Tax Guide on E-Commerce。 | 單篇論文| 1. | OECD。Treaty Characterization Issues Arising from Electronic Commerce。 | |