Shanmugaretnam, Shubatra, Shamini Kandasamy, David Ng Ching Yat, and Mahendra Kumar Chelliah. “A Review on the Current Digital Tax Models Imposed on E-Commerce Transactions Among Asia-Pacific Countries”. International Journal of Psychosocial Rehabilitation 23, no. 2 (May 31, 2019): 146–156. Accessed January 17, 2025. https://psychosocial.com/PSY/index.php/ijpr/article/view/1862.