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Articles 61 - 69 of 69

Full-Text Articles in Law

Leveling The Playing Field: A Business Perspective On Taxing E-Commerce, Val John Christensen Mar 2000

Leveling The Playing Field: A Business Perspective On Taxing E-Commerce, Val John Christensen

BYU Law Review

No abstract provided.


At&T Corp. V. City Of Portland: Classifjring "Internet Over Cable" In The "Open Access" Fight, Jason Whiteley Mar 2000

At&T Corp. V. City Of Portland: Classifjring "Internet Over Cable" In The "Open Access" Fight, Jason Whiteley

BYU Law Review

No abstract provided.


State Taxation Of Electronic Commerce: Perspectives On Proposals For Change And Their Constitutionality, Kendall L. Houghton, Walter Hellerstein Mar 2000

State Taxation Of Electronic Commerce: Perspectives On Proposals For Change And Their Constitutionality, Kendall L. Houghton, Walter Hellerstein

BYU Law Review

No abstract provided.


Electronic Commerce And The State And Federal Tax Bases, J. Clifton Fleming Jr. Mar 2000

Electronic Commerce And The State And Federal Tax Bases, J. Clifton Fleming Jr.

BYU Law Review

The federal income tax does not apply to profits generated by pure mail order sales originating from outside the United States, and state and local consumption taxes are effectively inapplicable to pure mail order sales originating from outside the taxing jurisdiction. These conclusions seem fully applicable to federal taxation of income from sales that are initially solicited through Internet advertising and then transacted over the Internet between a customer in the United States and an out-of-country seller's out-of-country website. Similar conclusions are also, arguably, applicable in the case of state and local consumption taxes. Extension of the mail order tax …


U.S. Taxation Of Profits From Internet Software Sales - An Electronic Commerce Case Study, J. Clifton Fleming Jr. Dec 1999

U.S. Taxation Of Profits From Internet Software Sales - An Electronic Commerce Case Study, J. Clifton Fleming Jr.

Faculty Scholarship

No abstract provided.


Www.International_Shoe.Com: Analyzing Weber V. Jolly Hotel's Paradigm For Personal Jurisdiction In Cyberspace, Russell D. Shurtz Nov 1998

Www.International_Shoe.Com: Analyzing Weber V. Jolly Hotel's Paradigm For Personal Jurisdiction In Cyberspace, Russell D. Shurtz

BYU Law Review

No abstract provided.


Are We Ready For Mediation In Cyberspace?, Joel B. Eisen Nov 1998

Are We Ready For Mediation In Cyberspace?, Joel B. Eisen

BYU Law Review

No abstract provided.


The Potential Liability Of I.Inking On The Internet:An Examination Of Possible Legal Solutions, Kara Beal May 1998

The Potential Liability Of I.Inking On The Internet:An Examination Of Possible Legal Solutions, Kara Beal

BYU Law Review

No abstract provided.


The Sheriff Is Coming To Cyberville: Trademark And Copyright Law And The Internet, John R. Dean Mar 1997

The Sheriff Is Coming To Cyberville: Trademark And Copyright Law And The Internet, John R. Dean

Brigham Young University Journal of Public Law

No abstract provided.