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The Emerging Law Of Electronic Commerce, Amelia H. Boss, Jane Kaufman Winn
The Emerging Law Of Electronic Commerce, Amelia H. Boss, Jane Kaufman Winn
Articles
Although often not apparent to the average business person or even the average lawyer, changes are currently underway, both domestically and internationally, to adapt existing commercial law doctrines to accommodate electronic transactions and the technologies that underlie them. The Uniform Commercial Code (Code) is undergoing substantial revision in order to respond to changes in business practice and the use of electronic communications technologies. These revisions will provide many of the basic rules to support and facilitate electronic commerce, and, to the extent possible, are being coordinated with international efforts in the field.
While progress in the creation of uniform laws …
International Taxation Of Electronic Commerce, Reuven S. Avi-Yonah
International Taxation Of Electronic Commerce, Reuven S. Avi-Yonah
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This article submits proposals for taxing the digital economy on the basis of the benefits and single tax principles.