Law Commons^™

Is The Trips Agreement An Adequate Means To Deal With Unauthorized Copying Of Sound Recordings From The Internet?, Hege Sehested Zakariassen

LLM Theses and Essays

The Internet has expanded vastly in recent years, both in use and utility. It has become one of the most important means of distributors of information in our time. This increasing popularity has also led to "online fraud, theft, piracy, and infringement. The music industry is one of the branches that will experience upheaval in the next few years. The Internet might even change the way music is distributed. Experts believe that the Internet could alter the way music is distributed and undermine the physical distribution of sound recordings. Yet, on the other hand, the Internet could help unknown bands …

The Law Of Sales Taxes In A Cyberspace Economy, Walter Hellerstein

Scholarly Works

This article focuses on three questions of state sales’ tax:

(1) What is the basic structure of states’ sales tax laws and how do these laws apply to electronic commerce?

(2) What are the existing federal constitutional restraints on the states’ power to impose sales taxes and how do those restraints limit the states’ ability to apply their laws to electronic commerce?

(3) What are the restraints on Congress – to whom this commission’s recommendations will be directed – in legislating to limit or expand state taxing power, or otherwise enact rules governing taxation of electronic commerce?