1. This idea, with different degrees of concern and practical consequences, has also been present in the work of Professor Arnold who might well be considered the intellectual father of the UN Service Project;E/C ; Journals;Bull. Intl. Taxn,2003
2. United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries
3. Electronic Commerce and International Tax Sharing;R L Doernberg;16 Tax Notes International,1998
4. International Taxation in the Age of Electronic Commerce: A Comparative Study (Toronto: The Canadian Tax Foundation;J Li;A. B�ez; Y. Brauner, Withholding Taxes?op. cit,2003
5. The Taxation of Technical Services under the United Nations Model Double Taxation Convention: A Rushed -Yet Appropriate -Proposal for (Developing) Countries?, 7;A Ba?ez Moreno;Journals IBFD,2015