http://www.finor.org/en/offshore_corporations.htm. "By utilizing an offshore company, it may be possible for the owner (or beneficial owner) to secure a number of advantages, mainly revolving around taxation but could be useful for the protection of assets etc. In the following notes, we outline some of the structures which are available and give examples of uses which may be made of offshore companies."
http://www.firstmonday.dk/issues/issue2_10/muscovitch/. "This paper analyzes how commerce and banking will be affected by the Internet, with particular attention to existing international frameworks for taxation."
http://www.rpifs.com/offshore/ extolls benefits of offshore commerce, includes an article on, among other things, "Some Legally Safe Ways To Save Taxes Offshore".
http://caltax.org/ecommerce.htm. Electronic Commerce & Internet Taxation - this is a 10 x a year publication of articles on the subject; a digest by "Cal-Tax Online Articles & Research."
http://www.ecommercetax.com/. Online magazine; e-commerce news and articles.
http://www.ecommercecommission.org/. "The Advisory Commission on Electronic Commerce (ACEC) was created by Congress to study federal, state, local and international taxation and tariffs on transactions using the Internet and Internet access."
http://www.oecd.org/daf/fa/first_en.htm. OECD tax information, including the "Model Treaty" mentioned in Mr. Ricci article.
http://www.webcom.com/software/issues/0sii-tax.html. Software Industry Issues website, including article on international tax issues.
http://www.treas.gov/press/releases/pr2596.htm. "[T]he views of the Treasury Department on taxation of the Internet, including proposed legislation dealing with state and local tax issues and, more broadly, international tax concerns. "
http://www.softwareindustry.org/software/issues/0sii-ec.html. "Software Industry Issues: Electronic Commerce" website with articles, including international tax article and pending legislation.
http://www.ljx.com/internet/0316taxman.html. "Taxman Has Interest in Internet Biz: States at odds with Clinton over Internet biz," by Wendy R. Leibowitz, National Law Journal Special Reporter.
http://meritbbs.unimaas.nl/cybertax/cybertax.html. "[T]he cybertax home page available via the MERIT (Maastricht Economic Research Institute on Innovation and Technology) web site." this has some links, and comes at the topic from an international, specifically EU, perspective.