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.ustreas.gov/taxpolicy/internet.html.
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.