Avi-Yonah, R., & Fishbien, N.: The Digital Consumption Tax. Intertax, 2020. Carter, L., Burnett, D., Davenport, T.: The relationship between submarine cables and the marine environment. Submarine cables, 179-212. in D.R. Burnett, R. C. Beckman, T. M. Davenport (eds.), Submarine Cables: the handbook of Law and Policy Leiden: Martinus Nijhof Publishers, 2014. Clark, B.: Undersea cables and the future of submarine competition. Bulletin of the Atomic Scientists vol. 72, no. 4, 2016. Cordesman, A., Burke, A.: The Critical Role of Chinese Trade in the South China Sea. Center for Strategic and International Studies (CSIS), 2019. Davenport, T.: Submarine Communications Cables and Law of the Sea: Problems in Law and Practice. Ocean Development and International Law vol. 43, no. 3, 2012. Faulhaber, L.: Taxing Tech: The Future of Digital Taxation, Virginia Tax Review vol. 39, no. 2, 2019. Jurdana, I., Ivce, R., Glazar, D.: Submarine optical cables: Impact on the marine environment. Proceedings ELMAR 2014. Zadar: IEEE, 2014. Klimley, P., Putman, N., Keller, B., Noakes, D.: A call to assess the impacts of electromagnetic fields from subsea cables on the movement ecology of marine migrants. Conservation Science and Practice, vol. 3, no. 1, 2021. Kota, S., Pahlavan, K., Leppaenen, P.: Broadband satellite communications for Internet access. Dordrecht: Springer Science & Business Media, 2003. Kovacev, R.: A Taxing Dilemma: Robot Taxes and the Challenges of Effective Taxation of AI, Automation and Robotics in the Fourth Industrial Revolution. Contemporary Tax Journal, vol. 9, no. 2, 2020. Kraska, J.: The Law of Maritime Neutrality and Submarine Cables. Available at: https://www.ejiltalk.org/the-law-of-maritime-neutrality-and-submarine-cables/, accessed: March 19th 2021. Lyutova, O.: Taxation of Digital Companies: Experience of Russia and Other Countries. Financial Law Review, Issue 22, 2/2021. Meißner, K., Schabelon, H., Bellebaum, J., Sordyl, H.: Impacts of submarine cables on the marine environment: A literature review. Report by Institute of Applied Ecology, 2006. Available at: http://www.naturathlon.eu/fileadmin/BfN/meeresundkuestenschutz/Dokumente/BfN_Literaturstudie_Effekte_marine_Kabel_2007-02_01.pdf, accessed: March 19th 2021. Palais, J.: Fiber optic communications. Englewood: Prentice Hall, 1988. Rahman, C., Tsamenyi, M.: A strategic perspective on security and naval issues in the South China Sea. Ocean Development & International Law vol. 41, no. 4, 2010. Reda, A., Howard, I., Forbes, G., Sultan, I., McKee, K.: Design and installation of subsea cable, pipeline and umbilical crossing interfaces. Engineering Failure Analysis vol. 81, 2017. Taormina, B., Bald, J., Want, A., Thouzeau, G., Lejart, M., Desroy, N., Carlier, A.: A review of potential impacts of submarine power cables on the marine environment: Knowledge gaps, recommendations and future directions. Renewable and Sustainable Energy Reviews, vol. 96, 2018. Watanabe, T.: Rationales and Challenges for a Digital Service Tax: Focusing on Location-Specific Rent. Public Policy Review, vol. 17, no. 1, 2021. Wei, P.: Multinational tax base erosion problem of the digital economy. Modern Economy, vol. 7, no. 3, 2016. Wrench, G.: The History of Submarine Telecommunication Cables. Paper presented at the Man-Made Objects on the Seafloor 2000, London, UK, May 2000. Available at: https://onepetro.org/SUTMMOS/proceedings-abstract/MMOS00/All-MMOS00/SUT-MMOS-00-005/3078?redirectedFrom=PDF, accessed: March 19th 2021. Other Official Documents United Nations, Oceans and the Law of the Sea. Available at: https://www.un.org/en/sections/issues-depth/oceans-and-law-sea/, accessed: March 19th 2021.