Книга: Основы международного корпоративного налогообложения
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Guide to tax consequences of trading over the internet. (May 2002, rev. Dec 2007). P. 12.

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Mendelson-Zeller Co Inc v T & C Providores Ltd (1981) 1 NSWLR 366.

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Gary D. Sprague, Michael P. Boyle. General Report. IFA Cahiers. Vol. A. Taxation of income derived from electronic commerce. 2001. P. 21–63.

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Are the current treaty rules for taxing business profits appropriate for e-commerce? OECD Business Profits TAG Discussion Draft. 2003. URL: www.oecd.org/dataoecd/2/38/20655083.pdf.
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