Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Business (2)
- Communication (2)
- Communication Technology and New Media (2)
- Internet Law (2)
- Law and Economics (2)
-
- Public Affairs, Public Policy and Public Administration (2)
- Science and Technology Policy (2)
- Social and Behavioral Sciences (2)
- Accounting Law (1)
- Administrative Law (1)
- Antitrust and Trade Regulation (1)
- Communications Law (1)
- Comparative and Foreign Law (1)
- Computer Engineering (1)
- Computer and Systems Architecture (1)
- Constitutional Law (1)
- Contracts (1)
- Data Storage Systems (1)
- E-Commerce (1)
- Economics (1)
- Engineering (1)
- Jurisdiction (1)
- Political Economy (1)
- Public Administration (1)
- Science and Technology Studies (1)
- Tax Law (1)
- Taxation (1)
- Keyword
-
- Allocative efficiency (1)
- Collecting tax judgments in foreign court (1)
- Comcast Corp. v. FCC (1)
- Common carriers (1)
- Competition (1)
-
- Computer Law (1)
- Consent (1)
- Contracts (1)
- Defining a permanent establishment (1)
- Foreign income taxation (1)
- Free and informed consent (1)
- Hosting out-of-state servers (1)
- Income allocation among jurisdictions (1)
- Information services (1)
- Informational norms (1)
- Informed consent (1)
- Infrastructure (1)
- International transactions (1)
- Internet sales (1)
- Int’l tax neutrality (1)
- Just and reasonable rates (1)
- Law and Technology (1)
- Market failures (1)
- Market power (1)
- Monopoly (1)
- Nexus (1)
- Norms (1)
- Notice and Choice (1)
- Notice and Consent (1)
- Online consent privacy (1)
Articles 1 - 3 of 3
Full-Text Articles in Computer Law
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. …
Beyond Notice And Choice: Privacy, Norms, And Consent, Richard Warner, Robert Sloan
Beyond Notice And Choice: Privacy, Norms, And Consent, Richard Warner, Robert Sloan
All Faculty Scholarship
Informational privacy is the ability to determine for yourself when and how others may collect and use your information. Adequate informational privacy requires a sufficiently broad ability to give or withhold free and informed consent to proposed uses.
Notice and Choice (sometimes also called “notice and consent”) is the current paradigm for consent online. The Notice is a presentation of terms, typically in a privacy policy or terms of use agreement. The Choice is an action signifying acceptance of the terms, typically clicking on an “I agree” button, or simply using the website. Recent reports by the Federal Trade Commission …
Is There A Role For Common Carriage In An Internet-Based World?, Christopher S. Yoo
Is There A Role For Common Carriage In An Internet-Based World?, Christopher S. Yoo
All Faculty Scholarship
During the course of the network neutrality debate, advocates have proposed extending common carriage regulation to broadband Internet access services. Others have endorsed extending common carriage to a wide range of other Internet-based services, including search engines, cloud computing, Apple devices, online maps, and social networks. All too often, however, those who focus exclusively on the Internet era pay too little attention to the lessons of the legacy of regulated industries, which has long struggled to develop a coherent rationale for determining which industries should be subject to common carriage. Of the four rationales for determining the scope of common …