1. See, for example, Doernberg and Hinnekens, Electronic Commerce and International Taxation (The Hague: Kluwer Law International 1998), and Boyle and Sprague, “Taxation of Income Derived from Electronic Commerce”, Cahiers de Droit Fiscal International, vol. 86a (The Hague 2001) (documentation for the 2001 International Fiscal Association Congress).
2. Skaar, “Erosion of the Concept of Permanent Establishment: Electronic Commerce”, in: Lindencrona, Lodin, and Wiman, Bertil (eds.), International Studies in Taxation: Law and Economics: Liber Amicorum Leif Mutén (KluwerLaw International 1999) p. 320.
3. To date, several international projects have been launched in the fight against tax evasion and money laundering, such as The Financial Action Task Force (FATF), created by the G7 group and recognised by the OECD. At an extraordinary Plenary on the Financing of Terrorism held in Washington D.C. on 29 and 30 October 2001, the Financial Action Task Force (FATF) expanded its mission beyond money laundering. It will now also focus its energy and expertise on the worldwide effort to combat terrorist financing, see (homepage). Another important initiative is the Convention on Mutual Administrative Assistance in Tax Matters, developed by the OECD and the Council of Europe, which provides means for assistance among tax authorities. Yet another initiative, established by the European Council, is the Select Committee of Experts on the Evaluation of Anti-Money Laundering Measures (the PC-R-EV Committee).
4. See, for example, Boyle and Sprague, supra n. 2, at p. 27.
5. For an extensive investigation of this field, see Skaar, Permanent Establishment: Erosion of Tax Treaty Principle (Oslo: Ad Notam 1991).