Dr. Adel Douadi. “The State’s Authority to Impose Taxes on E-Commerce Revenues: Issues and Proposed Solutions”. Pegem Journal of Education and Instruction 15, no. 4 (December 16, 2025): 3610–3618. Accessed January 20, 2026. https://www.pegegog.net/index.php/pegegog/article/view/4551.