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Taxing The New Intellectual Property Right, Xuan-Thao Nguyen, Jeffrey A. Maine
Taxing The New Intellectual Property Right, Xuan-Thao Nguyen, Jeffrey A. Maine
Articles
Current, albeit arbitrary, rules exist governing the tax treatment of traditional forms of intellectual property, such as patents, trade secrets, copyrights, trademarks, and trade names. While tax principles exist for these traditional intellectual property and intangible rights, specific tax rules do not exist for new intellectual property rights, such as domain names, that are emerging with the arrival of global electronic commerce transactions on the Internet. This article explores the proper tax treatment of domain name registration and acquisition costs, addressing these parallel questions? Are domain names merely variations of traditional forms of intellectual property and other intangible rights to …
The Narratives Of Cyberspace Law (Or, Learning From Casablanca), Michael J. Madison
The Narratives Of Cyberspace Law (Or, Learning From Casablanca), Michael J. Madison
Articles
Cyberspace scholars have wrestled extensively with the question of the "right" metaphorical approach to the Internet, in order to guide legal and policy decisions. Literary theorists have wrestled with the perception that cyberspace undermines conventional ideas about narrative. This Essay suggests that each group could learn from the other. Cyberspace tells a better story than literary scholars believe, and the lawyers should pay more attention to the narrative attributes of cyberspace. To illustrate the argument, the Essay proposes a specific story framework for cyberspace: the film Casablanca.