%0 Generic %T How much should borders matter? tax jurisdiction in the new economy : hearing before the Subcommittee on International Trade of the Committee on Finance, United States Senate, One Hundred Ninth Congress, second session, July 25, 2006. %U https://ezaccess.libraries.psu.edu/login?url=http://congressional.proquest.com/congcomp/getdoc?HEARING-ID=HRG-2006-FNS-0032