二、英文部分 （專論期刊） 1.OECD. 2001. Taxation and Electronic Commerce Implementing the Ottawa Taxation Framework Conditions. OECD Publishing. 2.OECD. 2014. Addressing the Tax Challenges of the Digital Economy. OECD Publishing. 3.OECD Committee on Fiscal Affairs. 1998. Electronic Commerce: Taxation Framework Conditions.
（美國判決） 1.504 US 298. 1992. Quill Corp. v North Dakota. 2.Court of Appeals of New York, No.34：Amazon.com LLC. v. New York State Department of Taxation and Finance.
（歐盟加值稅指令） 1.Council Directive of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services. 2.Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax. 3.Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. 4.Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes-Common system of value added tax: uniform basis of assessment (77/338/EC).
（OECD指導準則） 1.OECD Committee on Fiscal Affairs. 2010. OECD International VAT/GST Draft Guidelines on Neutrality. 2.OECD Committee on Fiscal Affairs. 2010. Draft Chapter II of the International VAT/GST Guidelines. 3.OECD Committee on Fiscal Affairs. 2006. International VAT/GST Guidelines.