Usman, Ibrahim Mu’azu, and Tapash Ranjan Saha. “An Overview of Tax Challenges of Digital Economy”. Advancement in Management and Technology (AMT) 3, no. 2 (October 1, 2022): 56-63. Accessed April 26, 2025. https://ejournal.lincolnrpl.org/index.php/ajmt/article/view/88.