1. Referans1: Biyan, Ö. & Yılmaz, G. (2018). “Dijital Ekonominin Neden Olduğu Bir Vergilendirme Sorunu: Sanal İşyeri Tanımı”, 33. Uluslararası Maliye Sempozyumu, Antalya, 8-12 Mayıs 2018.
2. Referans2: Hadzhieva, E. (2019). Impact of Digitalisation on International Tax Matters, February 2019, http://www.europarl.europa.eu/cmsdata/161104/ST%20Impact%20 of%20Digitalisation%20publication.pdfOECD (2019).
3. Referans3: OECD/G20 Base Erosion and Profit Shifting Project, “Addressing the Tax Challenges of the Digitalisation of the Economy”, Public Consultation Document.