1. Nimmer Raymond T. and Patricia A . Krauthaus "International Taxes - Internet use for Tax avoidance under investigation", Daily Tax Report, February, 1996
2. Ibid.
3. Supra n. 8 at p.399
4. Supra n. 18
5. Supra n16 at p.45
6. Supra n. 9.at P.348
7. http:// www.geocities.com/wallstreet/District/1137
8. Ibid
9. Ibid
10. E-Commerce Taxation Principles : AGIIC perspecticve", on http://www.giic.org/focus/ecommerce/ectax.html
11. E-Commercetax.com
12. 465 F.2d 615 (D.C Cir.1972)
13. 538 s.w 2d 405 (Tenn.1976)
14. 584 s.w.2d 548 (Tex.CiciAoo.1979)
15. Goldman Sachi: June 2000 entitled "B2B E-Commercial Internet
16. (2001)4 S.C..C. 629