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Full-Text Articles in Law
The Stored Communications Act And Digital Assets, David Horton
The Stored Communications Act And Digital Assets, David Horton
Vanderbilt Law Review
This Article explores the impact of federal law on a state fiduciary's management of digital assets. It focuses on the lessons from the Stored Communications Act ("SCA'), initially enacted in 1986 as one part of the Electronic Communications Privacy Act. Although Congress designed the SCA to respond to concerns that Internet privacy posed new dilemmas with respect to application of the Fourth Amendment's privacy protections, the drafters did not explicitly consider how the SCA might affect property management and distribution. The resulting uncertainty affects anyone with an email account. While existing trusts and estates laws could legitimately be interpreted to …
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 …