Westberg, Bjorn
Cross-border taxation E-commerce
IBFD, 2002
 Buku Teks
Winarto Sutanto, author
Analisis potensi penerimaan pajak melalui bisnis e-commerce atau e-business
Universitas Indonesia, 2006
 UI - Tesis (Membership)
Taxtion and electronic commerce: implementing the ottawa taxation framework conditions
OECD, 2001
 Buku Teks
Rawal, Radhakishan, author
Taxation of cross-border services
Wolters Kluwer, Law &​ Business, 2014
 Buku Teks
Pinto, Dale
E-commerce and source-based income taxation
IBFD, 2002
 Buku Teks
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