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1-David R.T, the Impact of the Internet on the Taxation of International Transaction, Bulletin for International of Fiscal Documentation , vol. 50,No 11-12-1996 . pp526- 530.
2- . ԡ ɡ - - 29-31 2002 6 .
3 . 0 ɡ ʡ1999 348 .
4- www. C4arab . com\ showac. Php .
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7- . ԡ 9 .
8- . 349 .
9- . / ( ) 2005 34.
10- . ɡ ɡ 2, 9815 2005 16 .
11- The Initiative for an open Arab internet, www. Openarab.net.
12- ɡ.
13- (NUA) (USA) www. Nua ie. Surveys
14- ϡ www. Al Jazivah.com.
15-- http : lladen. Atspace . com \ waki
16- (( )) www . middle east online. Com \ technology
17- . / / // 2003 35 .
18- . ʡ 31 2005 www.ahewar-org\debat\show.artasp.
19- -httpllalden.atspace. com\waki
20- ɡ www.opendiretorgsite.info\e-commerce0
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