Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 5 of 5
Full-Text Articles in Law
The Oecd's Flawed And Dated Approach To Computer Servers Creating Permanent Establishments, Monica Gianni
The Oecd's Flawed And Dated Approach To Computer Servers Creating Permanent Establishments, Monica Gianni
Vanderbilt Journal of Entertainment & Technology Law
As the digital economy changes the way that we do business, tax laws have been challenged to adapt appropriately to this nontraditional business method. International tax rules were developed in a different technological era. To accommodate electronic commerce, existing tax rules either have to be applied to electronic-commerce transactions, or new rules have to be developed. The Organisation for Economic Co-operation and Development (OECD) has taken the lead in studying and recommending appropriate international taxation rules for electronic commerce. This Article focuses on the original central tax issue that the OECD considered--jurisdiction to tax income from electronic commerce based on …
Regulation Of Municipal Wi-Fi, Michael Botein
Internet Taxes: Congressional Efforts To Control States' Ability To Tax The World Wide Web, Kevin J. Smith
Internet Taxes: Congressional Efforts To Control States' Ability To Tax The World Wide Web, Kevin J. Smith
Richmond Journal of Law & Technology
Every year, increasingly more people use the Internet to purchase goods and services. Internet purchases are expected to exceed $20 billion per year in the near future. By the year 2003, industry experts predict Internet purchases by businesses alone will reach $1.3 trillion. Presently, the majority of Internet sales transactions flow through business to business sites. Internet purchases by consumers are expected to reach $144 billion by the year 2003.
Who Leads At Halftime?: Three Conflicting Visions Of Internet Privacy Policy, Karl D. Belgum
Who Leads At Halftime?: Three Conflicting Visions Of Internet Privacy Policy, Karl D. Belgum
Richmond Journal of Law & Technology
Concern about privacy on the Internet runs high, but the prescriptions for treatment vary widely. Privacy advocates seek different goals when formulating policy proposals. Some seek to protect individuals and society from the effects of loss of privacy, including the loss of human dignity. Others seek to encourage the development of online markets in personal information, so that consumers can profit from their own information, rather than giving it away. Still, others seek primarily to promote the growth of e-commerce, and see privacy fears as a threat to that goal. These goals are fundamentally inconsistent, and that inconsistency is obscured …
Electronic Commerce And Non-Resident Aliens: The Internal Revenue Service Versus International Cyberspace Transactions, Jonathane M. Ricci
Electronic Commerce And Non-Resident Aliens: The Internal Revenue Service Versus International Cyberspace Transactions, Jonathane M. Ricci
Richmond Journal of Law & Technology
The year is 1999. Jack Jones has just retired from practicing civil law in the United States and has returned to his home country of Trinidad, just off the coast of South America, where he now resides. Jack has an idea to keep him busy during retirement. He made many contacts in the U.S. legal community and his work is well-respected. So, Jack decided to keep writing for attorneys in the U.S.