Implementing e-commerce tax policy, Basu, B.T.R. 2004, 1, 46-69

Why the EU VAT and E-commerce Directive does not work, Jonathan Ivinson International Tax Review, Oct 2003, Vol. 14 Issue 9, 27-30.
The Regulation of E-commerce: A comparative analysis of the issues surrounding the principle of establishment, James Catchpole, IJL & IT 2001, 9(1).
The Attack of the Mad Taxman, Julia Lapis, 2002 ITLT 10(3) 27.
Taxation of Electronic Commerce: A Developing Problem. Jones  and Basu, International Review of Law, Computers & Technology, Mar 2002, Vol. 16 Issue 1, 35
References
OECD - Tax and E-commerce Website
http://www.oecd.org/topic/0,2686,en_2649_33741_1_1_1_1_37427,00.html
OECD – Business Profits Technical Advisory Group Report
http://www.oecd.org/dataoecd/2/38/20655083.pdf
OECD Model Tax Convention
http://www.oecd.org/dataoecd/52/34/1914467.pdf
Better cooperation between Member States is key to enhancing the defence of the EU’s financial interests,
http://europa.eu.int/rapid/pressReleasesAction.do?reference=IP/04/1056&format=HTML&aged=0&language=en&guiLanguage=en
EU FAQs on VAT on Digital Services
http://europa.eu.int/rapid/pressReleasesAction.do?reference=MEMO/03/142&format=HTML&aged=0&language=en&guiLanguage=en
EU - E-commerce and Indirect Taxation
http://europa.eu.int/comm/taxation_customs/publications/off英语论文网 【http://www.51lunwen.org】icial_doc/com/taxation/com374_1998/967en.pdf
Interim Report on the Implications of e-commerce for VAT and Customs in the EU – Harmonisation of Turnover Taxes
http://europa.eu.int/comm/taxation_customs/publications/working_doc/taxation/ecommerce/interim_report_on_electric_commerce_en.pdf
EU Council Directive 2002/38 – VAT on certain electronic services
http://europa.eu.int/eur-lex/en/dat/2002/l_128/l_12820020515en00410044.pdf
Taxation and the Customs Union
http://europa.eu.int/comm/taxation_customs/index_en.htm
VAT on E-commerce in the EU
http://europa.eu.int/comm/taxation_customs/taxation/ecommerce/vat_en.htm
VAT on E-services
http://europa.eu.int/comm/taxation_customs/taxation/vat/how_vat_works/e-services/index_en.htm 
UK - Her Majesty’s Custom and Excise website on VAT and E-services
http://www.hmce.gov.uk/business/electronic/vat-on-e-services.htm
UK - National Audit Office
http://www.nao.gov.uk/intosai/edp/intoit_articles/18p36top41.pdf
Implementing E-commerce Tax Policy, Subhajit Basu
http://www.bileta.ac.uk/03papers/basu.html
BBC Article concerning e-Bay
http://news.bbc.co.uk/1/hi/business/2968106.stm
EU One Stop Shop Proposals
http://europa.eu.int/comm/taxation_customs/resources/documents/COM(2004)728_en.pdf
Tax Man – WorldLink article
http://backissues.worldlink.co.uk/ILink/1205/10.htm
Tech World Article
http://www.techworld.com/news/index.cfm?fuseaction=displaynews&NewsID=231