OE CD ( ( ) / ) hby @as ians ig n.c om 1.... 1). (T ax Jurisdiction ). (EU ). OECD (CF A : Comm itt ee of F iscal A ffairs ),, (T A Gs : T echn ology A dvisory Group s ). OECD., OECD. OECD (EU ). 2. 1997 7 (A F ram ew ork for Glob al Electronic Com m erce) 2). (EU ) 40, (Bonn ) 3). 4) 1),,, 7 2, 1998. 12 2) Clinton, William J. and Abert Gore, Jr., A F ram ew ork f or Global E lectron ic Com m erce, 1997, http:// w w w.iitf.nist.gov/ eleccomm/ ecomm.htm 3) EU, Global Information Netw ork s, 1997, http:// w w w 2.echo.lu/ bonn/ final.html 4) Soete, Luc and Kamp Karin, "T he Bit T ax : T he Case for F urther Research," Working - 1 -
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