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"International Taxation of E-Commerce: Towards the Concept of Virtual Establishment, GIGA International Conference, NALSAR University of Law, Hyderabad, 5-6 April 2012"    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Quill Corporation v North Dakota	504 US 298; 119 L Ed 2d 91; 112 SCt 1904	United States Supreme Court	United States	26 May 1992	WorldLII		50
National Bellas Hess, Inc v Department of Revenue of Ill	386 US 753; 18 L Ed 2d 505; 87 SCt 1389	United States Supreme Court	United States	8 May 1967	WorldLII		19
"Of US International Taxation"	(1997) 46 Duke Law Journal 1021	Duke Law Journal	United States	circa 1997	HeinOnline / LexisNexis		10
73 f 19	73 F 19			circa 1997			3
"Balancing National Interests In The Taxation Of Electronic Commerce Business Profits"	(1999) 74 Tulane Law Review 133	Tulane Law Review	United States	circa 1999	HeinOnline / LexisNexis		2
"Taxation of Electronic Commerce: Economic Objectives, Technological Constraints, and Tax Law"	(1997) 52 Tax Law Review 269	Tax Law Review	United States	circa 1997	HeinOnline / Westlaw		2
52 Tax Law Review 425	52 Tax Law Review 425	Tax Law Review	United States	circa 1997	HeinOnline / Westlaw		2
"Permanent Establishments and Internet-Enabled Enterprises: The Physical Presence and Contract Concluding Dependent Agent Tests"	(2003) 38 Georgia Law Review 299	Georgia Law Review	United States	circa 2003	HeinOnline / LexisNexis		1
"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		1
"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		1
Lanco, Inc v Director, Division of Taxation	879 A2d 1234		United States	circa 2003			1
313 SC 15	313 SC 15		United Kingdom - Scotland	circa 2003			1
46 Idaho 25	46 Idaho 25		United States - Idaho	circa 2003			1
Richard Doernberg and Luc Hinnekens, Electronic Commerce and International Taxation	24 Suffolk Transnational Law Review 233	Suffolk Transnational Law Review	United States		HeinOnline / LexisNexis		1
"Electronic Commerce: International Policy Implications for Revenue Authorities and Governments"	19 Virginia Tax Review 73	Virginia Tax Review	United States		HeinOnline / LexisNexis		1
4 Corporate Business Taxation Monthly 17	4 Corporate Business Taxation Monthly 17	Corporate Business Taxation Monthly	United States		HeinOnline		1