1. Al-Qalamouni.: The tax disputes within the framework of the general sales tax. pp. 21. (1998). [
A line of text written in a foreign language.
]
2. Bain & Company.: E-commerce in MENA: Opportunity beyond the hype (2019). https://www.bain.com/contentassets/2b078686303045ffa1d1207130ab5d79/bain_report__ecommerce_in_mena.pdf
3. Basu, S.: International taxation of E-commerce: persistent problems and possible developments. J. Inform. Law and Technol. JILT 1(1), 1–25 (2008)
4. European Parliament & Council.: Directive 97/7/EC of the European Parliament and of the Council of 20 May 1997 on the protection of consumers in respect of distance contracts (1997). Retrieved from https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX%3A31997L0007
5. Folarin, P.: Taxation of electronic commerce in developing countries: a case for shifting of focus to consumption taxes. NAUJILJ 10(1) (2019)