Subhajit Basu. Taxation of Electronic Commerce. Journal of Information, Law and Technology, 2001(2), 2001. [doi]
@article{Basu01, title = {Taxation of Electronic Commerce}, author = {Subhajit Basu}, year = {2001}, url = {http://elj.warwick.ac.uk/jilt/01-2/basu1.html}, researchr = {https://researchr.org/publication/Basu01}, cites = {0}, citedby = {0}, journal = {Journal of Information, Law and Technology}, volume = {2001}, number = {2}, }