Law Commons^™

Transfer Pricing Challenges In The Cloud, Orly Mazur

Faculty Journal Articles and Book Chapters

Cloud computing - the provision of information technology resources in a virtual environment - has fundamentally changed how companies operate. Companies have quickly adapted by moving their businesses to the cloud, but international tax standards have failed to follow suit. As a result, taxpayers and tax administrations confront significant tax challenges in applying outdated tax principles to this new environment. One particular area that raises perplexing tax issues is the transfer pricing rules. The transfer pricing rules set forth the intercompany price a cloud service provider must charge an affiliate using its cloud services, which ultimately affects in which jurisdiction …

False Rubicons, Moral Panic & Conceptual Cul-De-Sacs: Critiquing & Reframing The Call To Ban Lethal Autonomous Weapons, Chris Jenks

Faculty Journal Articles and Book Chapters

Casting into the indeterminate future and projecting visions of so-called killer robots, The Campaign to Stop Killer Robots (The Campaign) has incited moral panic in an attempt to stimulate a discussion and ultimately a ban on lethal autonomous weapons (LAWS). Their efforts have been superficially successful but come at a self-defeating substantive cost. In the hope of shifting the dialogue from the hyperbolic to a constructive dialogue on the interaction between human and machine abilities in both current and future weapon systems, this article explores the conceptual paradox implicit in The Campaign and proposes an alternative.

Having provoked the international …

Moving Beyond Bitcoin To An Endogenous Theory Of Decentralized Ledger Technology Regulation: An Initial Proposal, Carla L. Reyes

Faculty Journal Articles and Book Chapters

Current regulation of decentralized ledger technology leaves industry actors in confusion, facing high risk, and confronting significant disincentives to innovate. This Article argues that an endogenous regulatory approach offers an avenue for alleviating these obstacles while still providing sufficient tools for government oversight. In particular, this Article proposes regulation that is endogenous at two levels: first, in that it is created through an iterative, cooperative process involving both regulators and industry actors, and second, that it is implemented as regulation-through-code, that is, regulation written into the code itself. In so doing, this Article also investigates whether successful implementation of such …