International Taxation in the Age of Electronic Commerce: A Comparative Study (Canadian Tax Foundation 2003)
This chapter first presents a case for a re-evaluation of the fundamental concepts and principles of international taxation in light of the challenges posed by electronic commerce. It also argues that inter-nation fairness should be the primary policy objective of any improvement(s) to the present system and that single taxation should be the guiding principle.
Li, Jinyan, "Reform Proposal: Uniform Source Withholding Tax and Global Profit Split" (2003). Articles & Book Chapters. 2824.