ZHANG Qun. International Digital Services Taxes (DSTs):latest developments, motivations and implications for China[J]. Information and Communications Technology and Policy, 2019, 45(7): 81-84.
European Commission. Digital taxation: commission wants all companies to pay fair tax in the EU[EB/OL] . (2018-03-21)[2019-04-18]. https://ec.europa.eu/ireland/news/digital-taxationcommission-wants-all-companies-to-pay-fair-tax-in-the-EU_en.
OECD. International community makes important progress on the tax challenges of digitalisation[EB/OL] . (2019- 01- 29)[2019- 04- 18]. http://www.oecd.org/newsroom/internationalcommunity-makes-important-progress-on-the-tax-challengesof-digitalisation.htm.