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Clicks And Mortar: Taxing Multinational Business Profits In The Digital Age, Aldo Forgione
Clicks And Mortar: Taxing Multinational Business Profits In The Digital Age, Aldo Forgione
Seattle University Law Review
This Article argues that governments should abandon the treaty concept of permanent establishment and adopt international tax reforms that restore the primacy of "market country taxation of multi-national business profits promoted by domestic tax laws. Part I explores several emerging e-commerce issues that demonstrate the tension of introducing traditional tax norms to a digital environment. Part II reviews historical and recent developments in the international taxation of business profits and looks at the underlying trends and sentiments for reform of the existing system of global taxation of business income. Part III canvasses several prominent international tax reform alternatives proposed by …
Neighborhood Watch: The Negation Of Rights Caused By The Notice Requirement In Copyright Enforcement Under The Digital Millennium Copyright Act, Colin Folawn
Seattle University Law Review
Part II of this Comment explains why the DMCA was created, beginning with a brief discussion of modern copyright justifications. Part III lays out the mechanics of the notice requirement and the safe harbor protection for ISPs. Part IV focuses on inconsistencies among the courts and the enforcement dilemma posed by the DMCA. Part V proposes a different standard for the initial notice, encouraging ISPs to work cooperatively with independent copyright holders. This part includes a preview of services and software that exist and that are being developed to ease the burden of finding and managing digital content. Finally, Part …