Gijsbert Bruins (Netherlands), Luigi Einaudi (Italy), Edwin Seligman (United States), Sir Josiah Stamp (United Kingdom). Report on Double Taxation. Р. 20.

Ibid. P. 20–23.

Commissioner v. Piedras Negras Broadcasting, 127 F.2d 260 (5th Cir. 1942), affirming 43 B.T.A. (1941).

Selected Tax Policy Implications of Global Electronic Commerce. Department of the Treasury Office of Tax Policy, 1996. P. 18. URL: www.treasury.gov/resource-center/tax-policy/Documents/internet.pdf.