cit., p. 527; Richard Doernberg and Luc Hinnekens, Electronic Commerce and International Taxation (The Hague, Kluwer Law International, 1999), p. 320.
cit., p. 527; Richard Doernberg et Luc Hinnekens, Electronic Commerce and International Taxation (La Haye, Kluwer Law International, 1999), p. 320.