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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
"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
"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
"Electronic Commerce: International Policy Implications for Revenue Authorities and Governments"	19 Virginia Tax Review 73	Virginia Tax Review	United States		HeinOnline / LexisNexis		1
"Of US International Taxation"	(1997) 46 Duke Law Journal 1021	Duke Law Journal	United States	circa 1997	HeinOnline / LexisNexis		10
"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
"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
Lanco, Inc v Director, Division of Taxation	879 A2d 1234		United States	circa 2003			1
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
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
Richard Doernberg and Luc Hinnekens, Electronic Commerce and International Taxation	24 Suffolk Transnational Law Review 233	Suffolk Transnational Law Review	United States	circa 2003	HeinOnline / LexisNexis		1
4 Corporate Business Taxation Monthly 17	4 Corporate Business Taxation Monthly 17	Corporate Business Taxation Monthly	United States	circa 2003	HeinOnline		1
46 Idaho 25	46 Idaho 25		United States - Idaho	circa 2003			1
52 Tax Law Review 425	52 Tax Law Review 425	Tax Law Review	United States	circa 2003	HeinOnline / Westlaw		2
73 f 19	73 F 19			circa 2003			3
313 SC 15	313 SC 15		United Kingdom - Scotland	circa 2003			1