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Computer Law Commons

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Full-Text Articles in Computer Law

The Taxation Of Cloud Computing And Digital Content, David Shakow Jul 2013

The Taxation Of Cloud Computing And Digital Content, David Shakow

All Faculty Scholarship

“Cloud computing” raises important and difficult questions in state tax law, and for Federal taxes, particularly in the foreign tax area. As cloud computing solutions are adopted by businesses, items we view as tangible are transformed into digital products. In this article, I will describe the problems cloud computing poses for tax systems. I will show how current law is applied to cloud computing and will identify the difficulties current approaches face as they are applied to this developing technology.

My primary interest is how Federal tax law applies to cloud computing, particularly as the new technology affects international transactions. …


Pass Parallel Privacy Standards Or Privacy Perishes, Anne T. Mckenna Jan 2013

Pass Parallel Privacy Standards Or Privacy Perishes, Anne T. Mckenna

Journal Articles

No abstract provided.


Machine Speech, Tim Wu Jan 2013

Machine Speech, Tim Wu

Faculty Scholarship

Computers are making an increasing number of important decisions in our lives. They fly airplanes, navigate traffic, and even recommend books. In the process, computers reason through automated algorithms and constantly send and receive information, sometimes in ways that mimic human expression. When can such communications, called here “algorithmic outputs,” claim First Amendment protection?