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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
"Permanent Establishments and Internet-Enabled Enterprises: The Physical Presence and Contract Concluding Dependent Agent Tests" |
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Georgia Law Review | United States | circa 2003 | HeinOnline / LexisNexis |
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"Designing Tax Policy For The Digital Biosphere: How The Internet Is Changing Tax Laws" | (2002) 34 Connecticut Law Review 333 | Connecticut Law Review | United States | circa 2002 | HeinOnline / LexisNexis |
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"E-Commerce: The Taxman's Nemesis" | (2002) 2 Asper Review of International Business and Trade Law 53 | Asper Review of International Business and Trade Law | Canada | circa 2002 | HeinOnline / LexisNexis |
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"Balancing National Interests In The Taxation Of Electronic Commerce Business Profits" |
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Tulane Law Review | United States | circa 1999 | HeinOnline / LexisNexis |
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"Of US International Taxation" |
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Duke Law Journal | United States | circa 1997 | HeinOnline / LexisNexis |
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"Taxation of Electronic Commerce: Economic Objectives, Technological Constraints, and Tax Law" |
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Tax Law Review | United States | circa 1997 | HeinOnline / Westlaw |
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Quill Corporation v North Dakota |
504 US 298; |
United States Supreme Court | United States | 26 May 1992 | WorldLII |
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National Bellas Hess, Inc v Department of Revenue of Ill |
386 US 753; |
United States Supreme Court | United States | 8 May 1967 | WorldLII |
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Lanco, Inc v Director, Division of Taxation |
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United States | circa 1967 |
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313 SC 15 |
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United Kingdom - Scotland | circa 1967 |
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73 f 19 |
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circa 1967 |
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52 Tax Law Review 425 |
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Tax Law Review | United States | circa 1967 | HeinOnline / Westlaw |
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46 Idaho 25 |
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United States - Idaho | circa 1967 |
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Richard Doernberg and Luc Hinnekens, Electronic Commerce and International Taxation | 24 Suffolk Transnational Law Review 233 | Suffolk Transnational Law Review | United States | HeinOnline / LexisNexis |
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"Electronic Commerce: International Policy Implications for Revenue Authorities and Governments" |
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Virginia Tax Review | United States | HeinOnline / LexisNexis |
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4 Corporate Business Taxation Monthly 17 | 4 Corporate Business Taxation Monthly 17 | Corporate Business Taxation Monthly | United States | HeinOnline |
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