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Full-Text Articles in Law
Internet Jurisdiction Today, Adria Allen
Internet Jurisdiction Today, Adria Allen
Northwestern Journal of International Law & Business
This paper will use the Yahoo case to illustrate the unique jurisdictional dilemma posed by the Internet as countries try to enforce their laws in an era when laws may be broken, through the use of the Internet, from other countries with conflicting laws.' Part I of this paper will address the Yahoo case and its importance to Internet jurisdiction. Part II will explore traditional jurisdiction and apply it to the Yahoo case. Part III will identify twopotential theories of Internet jurisdiction and investigate whether they are feasible solutions to the problem posed by the Yahoo case. Part IV will …
The Proposed E.U. Vat On Electronically Transmitted Services: Enforcement And Compliance Issues, Thomas Fawkes
The Proposed E.U. Vat On Electronically Transmitted Services: Enforcement And Compliance Issues, Thomas Fawkes
Northwestern Journal of International Law & Business
This paper will begin by discussing the current VAT system in the E.U. It will also describe in detail the provisions of the proposed VAT amendments as they affect electronic commerce transactions with respect to both B2B and B2C transactions. Next, the practical effects of the VAT amendments in terms of increased VAT revenue for the E.U. and its mem-ber states will be discussed. Following will be a discussion on the past and present failures of the E.U. and its Member States in encouraging and en-forcing compliance under the current VAT Directive, and the implication of such failures on the …