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- Keyword
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- Content delivery networks (2)
- Multihoming (2)
- Paid peering (2)
- Partial transit (2)
- Private peering (2)
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- Secondary peering (2)
- Server farms (2)
- Two-sided markets (2)
- Bearer instruments (1)
- Bitcoins (1)
- Block chain (1)
- Broadband policy (1)
- Client-server (1)
- Collecting tax judgments in foreign court (1)
- Congestion (1)
- Corporate finance (1)
- DAO token (1)
- Defining a permanent establishment (1)
- Digital tokens (1)
- E-commerce (1)
- Foreign income taxation (1)
- Hosting out-of-state servers (1)
- Income allocation among jurisdictions (1)
- International transactions (1)
- Internet advertising (1)
- Internet sales (1)
- Internet topology (1)
- Int’l tax neutrality (1)
- Issuer obligations (1)
- Net neutrality (1)
Articles 1 - 4 of 4
Full-Text Articles in Science and Technology Studies
The Tax Treatment Of Tokens: What Does It Betoken?, David J. Shakow
The Tax Treatment Of Tokens: What Does It Betoken?, David J. Shakow
All Faculty Scholarship
Digital tokens have been used to raise substantial amounts of money. But little attention has been paid to the tax consequences surrounding their issuance and sale. There are significant potential tax liabilities lurking in the use of digital tokens. But, because of the anonymity inherent in the blockchain structures used for the issuance of tokens and payments for them, there is a significant question as to whether those tax liabilities will ever be collected.
The Taxation Of Cloud Computing And Digital Content, David Shakow
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. …
Network Neutrality Or Internet Innovation?, Christopher S. Yoo
Network Neutrality Or Internet Innovation?, Christopher S. Yoo
All Faculty Scholarship
Over the past two decades, the Internet has undergone an extensive re-ordering of its topology that has resulted in increased variation in the price and quality of its services. Innovations such as private peering, multihoming, secondary peering, server farms, and content delivery networks have caused the Internet’s traditionally hierarchical architecture to be replaced by one that is more heterogeneous. Relatedly, network providers have begun to employ an increasingly varied array of business arrangements and pricing. This variation has been interpreted by some as network providers attempting to promote their self interest at the expense of the public. In fact, these …
Innovations In The Internet’S Architecture That Challenge The Status Quo, Christopher S. Yoo
Innovations In The Internet’S Architecture That Challenge The Status Quo, Christopher S. Yoo
All Faculty Scholarship
The current debate over broadband policy has largely overlooked a number of changes to the architecture of the Internet that have caused the price paid by and quality of service received by traffic traveling across the Internet to vary widely. Topological innovations, such as private peering, multihoming, secondary peering, server farms, and content delivery networks, have caused the Internet’s traditionally hierarchical architecture to be replaced by one that is more heterogeneous. Moreover, network providers have begun to employ an increasingly varied array of business arrangements. Some of these innovations are responses to the growing importance of peer-to-peer technologies. Others, such …