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Source, Character And Taxable Presence In A Digital World: International Taxation Of Online Advertising, Assaf Prussak
Source, Character And Taxable Presence In A Digital World: International Taxation Of Online Advertising, Assaf Prussak
SJD Dissertations
The purpose of this dissertation is to examine the application of the U.S. and international tax rules and norms to income derived from online advertising, to consider the challenges and problems that arise when these rules are applied to such a purely-digital type of income, to propose an alternative framework for the taxation of online advertising, and to discuss the legislative measures adopted by various countries in an attempt to tax this type of income (and other income derived from digital-based activities).
Google Adwords: Trademark Infringer Or Trade Liberalizer, Ashley Tan
Google Adwords: Trademark Infringer Or Trade Liberalizer, Ashley Tan
Michigan Telecommunications & Technology Law Review
Google is the world's most preferred search engine, with an audience share of eighty percent of Internet users worldwide. With so many people browsing its search results, Google is a natural advertising vehicle, and it has exploited this quality to become one of the most profitable Internet companies in U.S. history. However, success has not come without controversy, and one of the most significant concerns Google AdWords, which displays keyword-triggered ads and sponsored links alongside non-sponsored search results. AdWords has come under attack in the United States and in the European Union ("EU") for its role in trademark infringement on …
Legislation For Effective Self-Regulation: A New Approach To Protecting Personal Privacy On The Internet, Richard M. Marsh Jr.
Legislation For Effective Self-Regulation: A New Approach To Protecting Personal Privacy On The Internet, Richard M. Marsh Jr.
Michigan Telecommunications & Technology Law Review
How can we best reap the benefits of online profiling while avoiding the privacy pitfalls plaguing the e-commerce community? Experts advocate legislation, civil litigation, or self-regulation to provide the ideal solution. Analyzing these proposals reveals a conflict between two basic principles: the need to preserve personal privacy and the desire to foster a thriving Internet-based industry. This Note argues that each approach tends to favor one principle at the expense of the other. This Note also proposes a new solution which creates incentives for effective self-regulation backed with legal enforcement. This scheme strikes an appropriate balance between privacy and e-commerce …
When Mobile Phones Are Rfid-Equipped - Finding E.U.-U.S. Solutions To Protect Consumer Privacy And Facilitate Mobile Commerce, Nancy J. King
When Mobile Phones Are Rfid-Equipped - Finding E.U.-U.S. Solutions To Protect Consumer Privacy And Facilitate Mobile Commerce, Nancy J. King
Michigan Telecommunications & Technology Law Review
New mobile phones have been designed to include delivery of mobile advertising and other useful location-based services, but have they also been designed to protect consumers' privacy? One of the key enabling technologies for these new types of phones and new mobile services is Radio Frequency Identification (RFID), a wireless communication technology that enables the unique identification of tagged objects. In the case of RFID-enabled mobile phones, the personal nature of the devices makes it very likely that, by locating a phone, businesses will also be able to locate its owner. Consumers are currently testing new RFID-enabled phones around the …