ST/SG/AC.8/2001/L.4, p. 18; and Avi-Yonah, “International taxation of electronic commerce”, Tax L. Rev., vol. 52, p. 527.
ST/SG/AC.8/2001/L.4, note 38; Avi-Yonah, International taxation of electronic commerce, Tax Law Review, vol. 52, p. 527.