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209 articles found for Jurisdiction

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From the News Portal
Title/Abstract
Legal Committee Members Stress Need to Upgrade Commercial Laws for Cross-boarder Transactions
United Nations Information Service- Unis- Vienna
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Global Internet Statistics by Language
Global Reach
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Adoption of a Directive on Cross-Border Mergers in the European Union
Council of the European Union
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INSIDER TRADING PROHIBITION LAW IN INDIA
Astha Singh and Roshni Chadda
The mandate of prohibition of insider trading in India is laid down essentially in Regulation 3 of SEBI (Prohibition of insider trading) Regulations, 1992. ...
Complexity of E-Commerce Taxation (Part One)
TiJuana Brown Halsey, JD MBA CEC PME
The Internet has created a world without borders. Given that consumers can purchase goods and services from anywhere in the world, policing sales taxes ...
E-commerce Taxation (Part 3) Multi-jurisdiction Transactions
TiJuana Brown Halsey, JD MBA CEC PME
With a seamless flow of transactions that span the globe, e-commerce has become a phenomenon that contributes significantly to economic growth. But with the ...
E-commerce Taxation (Part 4)
TiJuana Brown Halsey, JD MBA CEC PME
Although the economic burden of the sales tax falls upon the consumer, it is the seller who bears the statutory burden of collecting the ...
The Argentine Antitrust Agency has adopted a conservative approach when assessing the structure of control of Chinese State-Owned Enterprises (Part 1)
Pedro Mazer, Alfaro-Abogados
Argentina has recently received substantial investments from Chinese State-owned-Enterprises (“SOEs”), and more investments from such source are both under way and expected for the ...
The European Commission refers Germany to the European Court of Justice
Europawire.eu
The European Commission refers Germany to the European Court of Justice regarding its rules on VAT refund applications which discriminate against non-EU operators ...
E-Mail Threats v. First Amendment Rights, which one Triumphs?
Martha L. Arias, Attorney at Law; IBLS Editor
In the information technology era, how do criminal authorities determine whether threats transmitted via email are sufficient to sustain a criminal conviction without interfering ...
The role of customs in the integrated management of external borders
Taken from the European Union Official Portal
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EU Customs Agreement with China
Taken from the European Union Official Portal
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The Use of Authentication Across Border in OECD Countries
Organization for Economic Co-operation and Development- OECD
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Jurisdiction Over Internet Telephony
IBLS director and senior editor Martha Arias was interviewed by Andrew K. Burger from ECT.com on the subject of the newest developments in Internet legislation
The Federal Communications Commission (FCC) has taken a go-lightly approach to extending its jurisdiction over Internet telephony. However, that is likely to change ...
Blog Aggregators: a New Dimension for your Blogs
Martha L. Arias, IBLS Director
My nine-year old son says the 'Internet is fun;' teenagers say ‘Internet is cool;" adults say ‘Internet is essential.’ It is precisely its ...
Computer Hacking: A global Problem that Requires a Global Solution
Martha L. Arias, Attorney at Law; IBLS Editor
Computer hacking is a cybercrime that transcends boundaries; therefore, an international legal solution is to come. The DNSChanger virus is an example of this ...
Regulation and Taxation of Voice over Internet Protocol (VoIP) in the United States
IBLS Editorial Staff
The United States Congress has passed several regulatory acts to prevent states from exercising regulatory authority over new Internet services, and also gave the ...
Website Vandalism and Legal Issues to Address: Copyrights, Cyber-crime, Jurisdiction and much more!
Martha L. Arias, IBLS Director.
The spectrum of internet law is getting wild. Traditional copyright infringements, neighborhood vandalism crimes, and jurisdictional questions are now being transferred to the ...
California Courts could Assert Jurisdiction over interactive Websites Based on the Level of Interactivity of such Website and on the Nature of Information
IBLS Editorial Staff
The California Supreme Court affirmed the judgment of Court of Appeal and held that California courts could assert jurisdiction over interactive Web sites based ...
Another Internet Firm is Coerced into Changing its Website
Editor, Maricelle Ruiz, IBLS Director – Europe, the Middle East and Africa
The video-sharing company YouTube has been the latest Internet firm forced to modify its site to comply with laws in a particular country. Earlier ...
Main Sources of Turkish Legal System
IBLS Contributor: Cetin Emec Bulvari, Just & Fair Law Office, Turkey, info@justandfair.com
The law of Turkey is predominantly written law in the form of constitution, statutes, decrees having force of statutes (Kanun Hukmunde Kararname), decrees (Tuzuk)and ...
E-Discovery Rules Demand New Legal Planning
IBLS Contributor: John J. Coughlin, Duane Morris LLP, US, jjcoughlin@duanemorris.com
The long wait is over, and the new Federal Rules of Civil Procedure are now a daily reality for litigants and their counsel, who ...
Temporary Restraining Orders in Online Advertising Cases must be Obeyed Immediately
Martha L. Arias, IBLS Director.
The United States Court of Appeals for the Eastern District of California issued a preliminary injunction and a temporary restraining order (TRO) against the ...
Electronic Signatures in U.K.
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
Electronic signatures are definitely an essential component of e-commerce contracts. Even though most countries have adopted the UNCITRAL Model Law on E-commerce which ...
Amazon Sues New York State Over Internet Sales Tax Law
Kelly O'Connell, IBLS Editor
Massive web retailer Amazon.com, best known for selling books and CD's online, is suing New York State regarding a new law that demands certain ...
Computer Contracts and International Law
Martha L. Arias, IBLS Director
Computer or Internet contracts are increasingly being celebrated between parties located in foreign countries. Although experienced companies on these international dealings carefully select ...
European Concept of Services for Trademark Registration Purposes
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
Registration of trademarks is under the EU Member States' jurisdiction but substantive conditions to acquire trademark rights is a matter of community law. ...
Taxation of Imports in Ireland
IBLS Editorial Department
Taxation of imports becomes an essential element to be aware of in e-commerce. E-commerce transactions involving the transfer of physical goods and parties from ...
NY Libel Terrorism Protection Act 2008
Kelly O'Connell, IBLS Editor
A new law has been enacted by the New York Congress and signed into law by Governor Paterson designed to protect American journalists and ...
Does an Israeli National who Win the Lottery in U.S. has to Pay Federal Income Taxes?
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
In most cases, income earned by non-U.S. residents in the United States (U.S.) is taxed according to the mandates of tax treaties, if any, ...
Freedom to Provide Services in the European Community
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
Article 49 of the treaty establishing the European Community (TEC), guarantees the freedom to provide services; yet, the wording of article 49 caused confusion ...
Can the Attorney-Client Privilege Survive the E-Mail Setting?
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
Our ancestors used to say that communications between one's doctor and attorney were sacred; that means, they were secret and well respected. This ...
TEST

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Law and Jurisdiction for International Litigation in Germany
IBLS Editorial Department
Although international law and litigation is long-established conceptually, its practice gained relevance with the use of the Internet. Transactions and interaction among e-businesses ...
The Essential Elements of a Contract under the Spanish Law
IBLS Editorial Department
Internet contracts usually subject the parties to arbitration proceedings or the law of a specific jurisdiction (choice of law) when legal disputes arise. ...
Electronic Contracts and Jurisdiction under State Long-Arm Statutes
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
United State (US) Federal Courts undertake international and interstate party cases (diversity cases) such as those related to e-commerce. Whether federal courts have ...
Passing Off and Deceptive Advertising under Belgium Law
IBLS Editorial Department
E-Commerce is bringing new meaning to advertising laws; governments are updating these laws and people are searching for them in their endeavor to expand ...
The Illegal Spamming Felony: Jurisdictional and Constitutional Questions
Martha L. Arias, IBLS Director
A recent decision from the Virginia Supreme Court affirmed the felony conviction of an illegal spammer under the Virginia criminal statute. The Virginia ...
In Rem Jurisdiction in Anticybersquatting Cases: Good Solution against Foreign Cybersquatters
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
A recent decision by the United States District Court for the District of Virginia held it had 'In Rem Jurisdiction' over domain name registrants ...
Arbitration Clause and Internet Contracts of Adhesion
Martha L. Arias, IBLS Director
According to the Appellate Court of Illinois, an arbitration clause in Internet contracts is not necessarily unconscionable and is binding on the parties to ...
Online Data Privacy and Methods or Mechanisms to Detect Violations
Martha L. Arias, IBLS Director
In the United States, online private companies' collection and use of customers" personal and identifiable information is subject to government regulations on data privacy. ...
An Example of Interstate Cybercrime & Prosecution
IBLS Editorial Department
Most cybercrimes tried in the United States have dealt with violation of purely federal statutory law; and therefore, they have been conducted in federal ...
Legalities of a Website
IBLS Editorial Department
E-commerce not only provided the opportunity to establish virtual-only businesses but also created unlimited opportunities to expand trade for traditional brick-and-mortar businesses. But, ...
Cyprus Trademark Law and Registration Process
IBLS Editorial Department
Some offshore centres are currently the hosting jurisdiction of e-commerce businesses. For this reason, in addition to competent telecommunication infrastructure, proper tax regimes, established ...
The Use of Letters Rogatory in International Litigation
Martha L. Arias, Attorney at Law; IBLS Editor
The liberalization of the world economies and the use of the Internet have also expanded international litigation; this is, litigation involving multiple parties and ...
How do I Enforce a Foreign Judgment in Spain?
Martha L. Arias, Attorney at Law; IBLS Editor
The recognition and enforcement of foreign judgments, commonly known as exequatur, is regulated by domestic law. Regional groups such as the European Union ...
The European Arrest Warrant
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
The European Council introduced the Arrest Warrant and Surrender Procedures among member states in 2002 as a mechanism to expedite extradition in the European ...
Discovery in U.S. Courts to be Used in Foreign or International Tribunals
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
While in law school, I dreamed about practicing international law, and some of my law professors always asked "what is international law?” After my ...
A Cell Phone Call Can Subject You to Federal Jurisdiction
Martha L. Arias, Immigration & Internet Law Attorney; IBLS Editor
Cellular phones and the Internet are the greatest inventions of this century; no doubt about it. But they not only attract our attention ...
ICC Recommended Code or Practice for Authorities on Searches and Subpoenas of Computer Records
Martha L. Arias, IBLS Senior Editor
The internationalization of the economy trend was well complemented with the use of information technologies. Nowadays, more businesses interact in a global environment ...
Service of Process by E-Mail on a Foreign Defendant is not Prohibited by an International Agreement
Martha L. Arias, Immigration & Internet Law attorney; IBLS Director
The Internet is definitely making the globe a local community. We now can buy online from foreign suppliers, read any foreign newspaper available ...
Jurisdictional Complexity of the Misrepresentation Provision under the DMCA
Martha L. Arias, Attorney at Law; IBLS Editor
The Digital Millennium Copyright Act (DMCA) allows a copyright owner who observes infringing content on a Website to have the content taken down. ...
Indiana's Legal Precedent Regarding Personal Jurisdiction in Online Auction Cases
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
Online auctions have become popular among United States (U.S.) consumers. Sociologically speaking this writer does not understand what motives consumers to buy things ...
The European Union Law about the Use of Trademarks as Keywords on Internet Advertising
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
Creativity on Internet advertising does not seem to have boundaries; advertisers, for instance, now use their competitors' trademarks and trade names as keywords in ...
Personal Jurisdiction and Interactive v. Passive Websites
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
Personal jurisdiction has been found over defendants that hold interactive websites, whereas passive websites do not warrant a personal jurisdiction finding; this is a ...
Does Courts Subpoena Power Extend to U.S. Consular Offices Abroad?
Martha L. Arias, Immigration & Internet Law Attorney; IBLS Director, marias@ibls.com
The United States (U.S.) Federal Rules of Criminal Procedure (Fed. R. Crim. P.) authorize courts to issue subpoena orders for potential witnesses who reside ...
Personal Jurisdiction in Spam Cases
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
Technology innovation is creating sophisticated legal issues that make us wonder if in the near future Internet attorneys will have to be computer engineers ...
Where Can I File a Civil or Commercial Lawsuit against a Defendant with Multiple Residencies or Business Locations in the European Union?
Martha L. Arias, Immigration & Internet Law Attorney, Miami; IBLS Director
In the European Union, just as in the United States, the issue of jurisdiction is complex when the defendant has multiple business locations or ...
Personal Jurisdiction over Websites that Post Derogatory Comments about Former Employers or Businesses
Martha L. Arias, Immigration & Internet Law Attorney; IBLS Director, marias@ibls.com
Disgruntled employees and patrons are using the Internet to voice their discontent with former employers or businesses. This is a practice that has ...
 
From the Digital Library
Title/Abstract
SERVICE OF PROCESS ABROAD BY ELECTRONIC MEANS
IBLS Editorial Board - Staff Attorney
Numerous United States (U.S.) courts have found that service on foreign defendants by means of e-mail or facsimile is justified under certain circumstances. Specifically, ...
PERSONAL JURISDICTION FOR EBAY SELLERS
IBLS Editorial Board - Staff Attorney
Courts faced with the question of personal jurisdiction involving eBay transactions have consistently held that the typical online auction process, in and of itself, ...
FCC UPHOLDS NET NEUTRALITY BY ORDERING REMOVAL OF TRANSFER BARRIERS
IBLS Editorial Board - Staff Attorney
Net neutrality is the notion that Internet providers must transmit all content at equal speed. In August 2008, the FCC issued a ruling, ...
ETHICAL CHALLENGES POSED BY THE TRANSMISSION OF METADATA
IBLS Editorial Board - Staff Attorney
Several U.S. attorney disciplinary bodies have issued opinions on the dangers of counsel’s inadvertently transmitting attorney-client confidences within metadata embedded within electronic documents, and ...
LIABILITY FOR CYBER-BULLYING UNDER THE COMPUTER FRAUD AND ABUSE ACT
IBLS Editorial Board - Staff Attorney
Cyber-bullying can be an extremely dangerous activity that may lead to lasting physical and emotional harm to its victims. To address the problem of ...
DO OUTSOURCING COMPANIES CONSTITUTE PERMANENT ESTABLISHMENT IN INDIA?
IBLS Editorial Board - Staff Attorney
The Supreme Court of India ruled on the issue of whether foreign companies with business process outsourcing companies in India were deemed to have ...
TELECOMMUTING AND UNEMPLOYMENT BENEFIT CLAIMS
IBLS Editorial Board - Staff Attorney
Maxine Allen v. Commissioner of Labor established a New York State precedent regarding the eligibility of telecommuters to receive unemployment benefits. The case concerned ...
PROSECUTION OF CYBER STALKING IN NEW JERSEY
IBLS Editorial Board - Staff Attorney
New Jersey uses its general anti-stalking statutes and sex offender statutes to prosecute and prevent cyber stalking. This article will answer the following questions: ...
ATTEMPTS TO REGULATE ONLINE HATE IN CANADA
IBLS Editorial Board - Staff Attorney
Though free speech is generally protected by the Canadian Charter of Rights and Freedoms, hate speech is outlawed by the Canadian legislation like the ...
EU SAVINGS TAX DIRECTIVE
IBLS Editorial Board - Staff Attorney
The European Union Savings Tax Directive (EUSTD) is an agreement between the EU Member States to automatically exchange information with each other about individuals ...
OFFSHORE FINANCIAL CENTERS AND OFFSHORE BANKING
IBLS Editorial Board - Staff Attorney
The rise of the global economy has increased international transactions and enabled money to be moved very quickly. Offshore financial centers are thought ...
THE U.S. COMMUNICATION DECENCY ACT AND LIABILITY OF INTERNET SERVICE PROVIDERS
IBLS Editorial Board - Staff Attorney
Internet Service Providers (ISPs) provide a wide variety of Internet related services to millions of users. This huge spectrum of services undoubtedly subjects ...
IN THE UINTED STATES INTERNET CRIMES WILL NOT REMAIN UNREPORTED ANYMORE
IBLS Editorial Board - Staff Attorney
According to the United States Federal Bureau of Investigation (FBI), the vast majority of cyber crimes are not reported, which allows the perpetrators to ...
ONLINE SALES AND PERSONAL JURISDICTION UNDER OKLAHOMA STATE LAW
IBLS Editorial Board - Staff Attorney
Lively v. Ijam, Inc., OK. Civ. App. 29, 21 (OKLA. Ct. App. 2005) This summary illustrates, through state case law, how Oklahoma Courts interpret ...
LEGISLATION INVOLVING PHISHING IN THE UNITED STATES
IBLS Editorial Board - Staff Attorney
Ever since 1998, Federal law and state laws in almost all of the states in United States have enacted explicit criminal legislation related to ...
Minimum Contacts in California for Jurisdiction Purposes
IBLS Editorial Board - Staff Attorney
The California Supreme Court affirmed the Court of Appeal’s judgment holding that the defendants had sufficient contacts with California to justify the exercise of ...
Classification of VoIP Services in the United States
IBLS Editorial Board - Staff Attorney
This summary addresses the issue of whether VoIP is subject to common carrier obligations as a telecommunications service under Title II of the Telecommunications ...
Personal Jurisdiction in Trademark Infringement Cases
IBLS Editorial Board - Staff Attorney
In an important trademark infringement case, the Federal District Court in New Jersey concluded that since plaintiff failed to establish that defendant had minimum ...
Sports Betting Websites Located Abroad Offering Services to U.S. Citizens
IBLS Editorial Board - Staff Attorney
The United States Court of Appeals for the Second Circuit (the "Second Circuit”) affirmed the judgment of the United States District Court for the ...
Tax Preparers and Clients' Privacy
IBLS Editorial Board - Staff Attorney
Appellant, Angela Tomlinson (hereafter "Tomlinson"), filed a class action for damages and injunctive relief in Oklahoma state court alleging that Appellees, H&R Block, Inc. ...
Regulation and Taxation of Voice over the Internet Protocol (VoIP) in the United States
IBLS Editorial Board - Staff Attorney
The United States Congress has passed several regulatory acts to prevent states from exercising regulatory authority over new Internet services, and also gave the ...
Clark V. Bellsouth Telcoms, No. 3:04-cv-735h (2006)
IBLS Editorial Board - Staff Attorney
The Defendant, BellSouth Telecoms (hereafter "BellSouth"), provided Fast-Access DSL high speed Internet access to subscribers. From the beginning, BellSouth collected a 6% Kentucky sales ...
State V. Quantex Microsystems, Inc., 809 So. 2d 246 (la. Ct. App. 2001)
IBLS Editorial Board - Staff Attorney
The Louisiana Department of Tax filed a suit against Quantex, a New York corporation, in the district court of Louisiana, seeking the payment of ...
STATE OF LOUISIANA AND SECRETARY OF THE DEPARTMENT OF REVENUE AND TAXATION v. DELL INTERNATIONAL, INC., ET AL. 922 SO. 2D 1257 (LA. CT. APP. 2006)
IBLS Editorial Board - Staff Attorney
The Louisiana appellate court reversed the trial court’s decision that Appellee-Defendant ("Dell") does not have sufficient nexus through a third party acting on its ...
Borders Online V. State Bd. Of Equalization, 129 Cal. App. 4th 1179 (1st Dist. 2005)
IBLS Editorial Board - Staff Attorney
Borders Online, LLC, an out-of-state corporation, is obligated to collect California state use tax on sales of tangible products shipped from out-of-state locations to ...
America Online, Inc. V. Ruth E. Johnson, No. M2001-00927-coa-r3-cv (tenn. Ct. App. 2002)
IBLS Editorial Board - Staff Attorney
This case deals with the rule of nexus in relation to e-commerce taxation. Nexus in relation to state taxes means the degree of presence ...
Uebler V. Boss Media Ab 03 Cv 4790 (e.d.n.y., June 5, 2006)
IBLS Editorial Board - Staff Attorney
The United States District Court for the Eastern District of New York ruled that it had personal jurisdiction over Swedish-based Boss Media, a supplier ...
Mass. Dep't of Revenue v. Valley Media, Inc., 338 B.R. 605 (2006)
IBLS Editorial Board - Staff Attorney
This case arises as result of a series of transactions between a wholesale distributor of music and video products, the Debtor and various Internet ...
Arbitration Provisions in Cable Contracts
IBLS Editorial Board - Staff Attorney
The Plaintiff, Shlomo Bar-Ayal, brought an action for damages against the Defendant, Time Warner Cable, Inc. The Plaintiff alleged that Defendant unlawfully collected franchise ...
Sale of Cigarette and other Tobacco Products Through Internet and its Taxation in the United States
IBLS Editorial Board - Staff Attorney
Online sales of cigarettes are increasing at a rapid rate. Each packet of cigarettes, purchased through normative channels, carries a hefty tax load in ...
European Commission And France May Wrestle On Gambling
IBLS Editorial Board - Staff Attorney
The French authorities’ detention and arrest of two chief executives of the Austrian online gambling operator Bwin has created a new episode in the ...
Overview of Internet Gambling in Canada
IBLS Editorial Board - Staff Attorney
The Criminal Code of Canada (hereinafter referred to as “the Code”) makes it illegal to gamble within Canada unless the activity falls under sections ...
Jurisdictional Issues in E-Commerce Transactions in Relation to Consumer Protection: Views and Solution Recommended by the International Chamber of Commerce (ICC)
IBLS Editorial Board - Staff Attorney
With the advent of e-commerce, the number of companies advertising online and the number of consumers shopping online is increasing. Businesses are advertising their ...
The International Chamber of Commerce (ICC) and Online Alternate Dispute Resolution (ADR) Services
IBLS Editorial Board - Staff Attorney
The International Chamber of Commerce (ICC) has taken a leading role in developing dispute resolution for both business-to-consumer (B2C) and business-to-business (B2B) e-commerce. The ...
International Chamber of Commerce (ICC) Views on Extraterritorial Jurisdiction in Relation to E-commerce Taxation
IBLS Editorial Board - Staff Attorney
Due to the intangible nature of the Internet, e-commerce transactions are considered to be without boundaries. With the rapid spread of e-commerce and increased ...
United States E-Commerce Taxation System Augments Unfair Competition Is an Origin-Based Tax System a Solution?
IBLS Editorial Board - Staff Attorney
E-commerce has created various challenges to the present United States (U.S.) tax system. Hence, after many years of e-commerce evolution and lots of discussions ...
Ireland - A Suitable Location for E-Commerce Activities
IBLS Editorial Board - Staff Attorney
Many factors influence the decision of a multinational company with regard to where to locate its e-commerce operations. For example, it will need to ...
Tax Benefits For E-commerce In Panama
IBLS Editorial Board - Staff Attorney
Panama is not a signatory to any double tax treaties with regard to commercial activities. Additionally, Value Added Tax (VAT) is not levied on ...
Gambling In Antigua And Barbuda
IBLS Editorial Board - Staff Attorney
The Internet gaming industry has benefited from high-quality telecommunication facilities at highly competitive prices, lower than in other Internet gaming jurisdictions, in Antigua and ...
Regulating and Taxing Online Gambling in Belize
IBLS Editorial Board - Staff Attorney
Gambling has become a financially viable sector of the entertainment industry to which providers of e-commerce activities are attracted. Low-tax jurisdictions buoy their economies ...
Taxation And Transfer Pricing Issues In India
IBLS Editorial Board - Staff Attorney
The variance in tax rates across different countries prompts many corporations which operate in more than one country to shift their profits to low-tax ...
E-commerce Taxation In Gibraltar
IBLS Editorial Board - Staff Attorney
The Government of Gibraltar is committed to develop Gibraltar as an e-friendly jurisdiction. There is legislation in place liberalizing telecommunications and implementing European Union ...
Corporate Tax And E-commerce In European Union
IBLS Editorial Board - Staff Attorney
Upon incorporation, companies are taxed on their world-wide income. However, for the purpose of levying corporate tax, it is very important to determine the ...
Direct Taxation of E-Commerce in South Africa
IBLS Editorial Board - Staff Attorney
The term “” is a broad concept that covers any commercial transaction effected via electronic means, The concepts of ‘source’ and ‘residence’ in the ...
States Concerns About Ecommerce Taxation
IBLS Editorial Board - Staff Attorney
The exponential growth of electronic commerce poses a daunting challenge to taxing authorities’ traditional approaches to both direct and indirect taxation in the United ...
Does The Use Of Thumbnails By Search Engine Companies constitute Fair Use?
IBLS Editorial Board - Staff Attorney
According to 17 U.S.C.S. § 106, a copyright holder has the exclusive right to reproduce, distribute, and publicly display copies of his work. ...
E-Commerce Taxation in Hong Kong
IBLS Editorial Board - Staff Attorney
In July 2001, the Hong Kong Inland Revenue Department (“IRD”) issued Practice Note 39 dealing with the taxation of electronic commerce transactions. The new ...
Oecd Guidelines On Arm’s Length Principle Of Transfer Pricing
IBLS Editorial Board - Staff Attorney
Many factors other than transfer pricing influence the profitability of multinationals, but transfer pricing is significant for both tax administrations and taxpayers because it ...
Special Scheme For Non-eu Traders For Electronically Supplied Goods And Services
IBLS Editorial Board - Staff Attorney
The Special Scheme, laid out in EU Directive2002/38/EC, provides non-EU businesses with an optional, simplified way of registering and accounting electronically for EU VAT. ...
Place Of Supply Rules For Electronically Supplied Services In B2b And B2c Transactions
IBLS Editorial Board - Staff Attorney
Various principles of value added taxation regarding the place of supply of services govern electronically supplied services. The place of supply rules helps in ...
Electronic Commerce And Principles Of Permanent Establishment
IBLS Editorial Board - Staff Attorney
The issue of a permanent establishment in the e-commerce context is both complicated and critically important from a tax policy perspective. Many states and ...
VAT in Luxembourg
IBLS Editorial Board - Staff Attorney
The most salient feature of Luxembourg VAT is its rate (15% - and 12% on certain intangible services) - one of the lowest in ...
Expert: Search Law Is Not Uniform; Search Engines Are Not Neutral
IBLS Editorial Board - Staff Attorney
The emergence of a neutral search engine or a unified search engine law is highly unlikely, according to Stefan Bechtold of Germany’s Max Planck ...
Cyber Stalking
IBLS Editorial Board - Staff Attorney
In the United States, most stalking laws require the wrongdoer to become a threat to the victim or to the victim's family members. The ...
Louis Vuitton Pushes Google Almost To The Limit
IBLS Editorial Board - Staff Attorney
A French court has ruled for the second time against Google and in favor of Louis Vuitton. Three years ago, the French handbag maker ...
Electronic Commerce In The European Union: Jurisdiction
IBLS Editorial Board - Staff Attorney
Jurisdiction is one of the thorniest issues in e-commerce law. Jurisdiction can be defined as the geographical area over which a court has ...
Jurisdiction: The Interactivity Approach
IBLS Editorial Board - Staff Attorney
As indicated in the summary entitled “Jurisdiction: the Minimum Contacts Principle,” when US courts have to decide whether they have jurisdiction over an e-business, ...
Jurisdiction: The “minimum Contacts” Principle
IBLS Editorial Board - Staff Attorney
With the exponential growth of e-commerce, international transactions and the number of disputes connected thereto are expected to multiply. Among the most serious ...
Jurisdiction Isseus of E-Commerce Taxation
IBLS Editorial Board - Staff Attorney
The Internet Tax Freedom Act (ITFA), which is detailed in the summary entitled “Internet Tax Freedom Act,” pointed out some problems facing e-commerce vendors, ...
The United States Internet Tax Freedom Act
IBLS Editorial Board - Staff Attorney
The Internet Tax Freedom Act (ITFA) of 1998 introduced a tax moratorium that banned Internet access taxes and new and discriminatory taxes on the ...
How Cyber Jurisdiction Affects Cybercrime Prosecution
IBLS Editorial Board - Staff Attorney
One of the major challenges of cybercrime investigations is that even when investigators manage to locate the criminals, taking them into custody may not ...
Principles of Cybercrime Prosecution
IBLS Editorial Board - Staff Attorney
The Internet is becoming a favorite medium for cybercriminals and a novel challenge for law enforcement systems worldwide. One of the consequences of this ...
The Yahoo! Case: Sale Of Nazi Memorabilia In France On Yahoo! Auction Website
IBLS Editorial Board - Staff Attorney
The Yahoo case (UEJF et LICRA v. Yahoo! Inc. et Yahoo France, T.G.I. Paris, May 22, 2000) is an illustration of the very difficult ...
Future E-commerce Niches
IBLS Editorial Board - Staff Attorney
Offshore e-commerce is influenced by general trends, such as offshore jurisdictions’ tax policies, or their telecommunication sectors’ development. It is also obvious that ...
Prospective Future Of Offshore Outsourcing
IBLS Editorial Board - Staff Attorney
Offshore outsourcing has been one of the main trends in the IT industry these recent years and this trend will most likely continue to ...
Prospective Policies Of High-tax Countries Vis-à-vis Tax Havens
IBLS Editorial Board - Staff Attorney
There are general trends affecting the development of offshore e-commerce. With regards to taxation, for instance, it can be expected that high-tax jurisdictions will ...
Prospective Economic Development Of Offshore Tax Havens
IBLS Editorial Board - Staff Attorney
As indicated in the summary entitled “Prospective Policies of High-Tax Countries Vis-à-vis Tax Havens,” the greatest threat to tax havens’ economy is to be ...
Offshore E-commerce Application #5: Intellectual Property Rights
IBLS Editorial Board - Staff Attorney
The Internet has deeply changed the way companies do business, and as also created new ways of making money for a wide variety of ...
Offshore E-commerce Application #3: Offshore Headquarters
IBLS Editorial Board - Staff Attorney
Offshore e-commerce offers interesting options for large companies, which headquarters provide high margin support services to the other company’s function. These supports services ...
Offshore E-commerce Application #2: B2c Indian Artifacts
IBLS Editorial Board - Staff Attorney
The Internet has deeply changed the way companies that sell products to consumers do business. On the one side, the markets have become ...
Offshore E-commerce Application #1: B2b Digital Products
IBLS Editorial Board - Staff Attorney
Each e-business has unique characteristics, such as business sector, corporate structure, country of origin, capital structure, etc. For this reason, it is difficult ...
Fraudulent Offshore Tax Schemes: How They Get Caught
IBLS Editorial Board - Staff Attorney
Promoters of fraudulent offshore tax schemes often claim that what they're doing is "asset protection," stating that it is legitimate and that it is ...
Offshore Tax Avoidance And Offshore Tax Evasion
IBLS Editorial Board - Staff Attorney
One might consider that moving offshore is basically a question of transferring highly profitable business activities to more favorable tax jurisdictions. Although the basic ...
Regulation Of Offshore Criminal Activities
IBLS Editorial Board - Staff Attorney
Offshore jurisdictions provide international criminals with multiple opportunities to conduct their activities without being discovered. Offshore cyber crime (i.e.: offshore criminal activities conducted through ...
Regulation Of Offshore Gambling
IBLS Editorial Board - Staff Attorney
Offshore online gambling is a very profitable activity, presenting new challenges to governments and regulatory agencies. E-businesses engaged in offshore online gambling sometimes manage ...
Regulation Of Offshore E-commerce: Update Of Anti-offshore Initiatives
IBLS Editorial Board - Staff Attorney
As indicated in the summary entitled “International Offshore Financial Centers Taxation Regime,” various international organizations, including the OECD and the G7, have launched a ...
Main Regulations Contributing To The Development Of Offshore E-commerce
IBLS Editorial Board - Staff Attorney
Not all regulations and legislations affecting offshore e-commerce are aimed at hindering its development. Examples of such regulations can be found in the ...
Regulation Of Offshore E-commerce: Presentation Of The Main Players
IBLS Editorial Board - Staff Attorney
Offshore e-commerce, which includes all commercial transactions that take place on the Internet, and which are conducted from outside of the parties’ jurisdictions, is ...
Offshore Payment Processing
IBLS Editorial Board - Staff Attorney
Payment processing is a crucial function for any company. Given the complexity of online payment processing systems, most e-businesses outsource this function to ...
How To Set Up An Offshore Bank
IBLS Editorial Board - Staff Attorney
Offshore banking is not as popular as it used to be, due primarily to the pressure exerted by international organizations (FATF, OECD, etc.) on ...
Offshore Banking And Confidentiality
IBLS Editorial Board - Staff Attorney
Offshore tax havens offer an adequate level of confidentiality, but e-business entrepreneurs should be aware that confidentiality does not equal absolute secrecy. Offshore ...
How To Choose An Offshore Bank
IBLS Editorial Board - Staff Attorney
Offshore banking, i.e.: banking in a jurisdiction other than the one in which the individual/company is located, offers interesting benefits, in terms of taxation, ...
Which Offshore Jurisdiction? The Example Of Bermuda
IBLS Editorial Board - Staff Attorney
Bermuda is quite a popular offshore jurisdiction for e-businesses, which does not mean that it should be the preferred choice in any case scenario. ...
Which Offshore Jurisdiction? The Blacklist Issue
IBLS Editorial Board - Staff Attorney
These late few years, the so-called tax havens have been scrutinized by various international organizations, such as the OECD. The September 11 events ...
Choosing The Appropriate Jurisdiction Depending On Which Corporate Function Will Be Based Offshore
IBLS Editorial Board - Staff Attorney
As indicated in other summaries, the choice of the most appropriate offshore jurisdiction needs to be based on a variety of criteria, such as ...
Which Offshore Jurisdiction? Choosing The Right Government
IBLS Editorial Board - Staff Attorney
As indicated in the summary entitled “Which Offshore Jurisdiction: the Confidentiality Issue,” e-businesses need to make sure that the offshore jurisdiction chosen to set ...
Which Offshore Jurisdiction? The Confidentiality Issue
IBLS Editorial Board - Staff Attorney
Once an e-business has taken the decision to move offshore, one of the main concerns is the choice of a jurisdiction. There are plenty ...
Permanent Establishment And Offshore Taxation
IBLS Editorial Board - Staff Attorney
From an e-commerce tax standpoint, the notion of permanent establishment is a key factor for most of the European countries. If an e-business ...
Taxation Of Offshore E-commerce
IBLS Editorial Board - Staff Attorney
The growth of offshore e-commerce raises many new issues for governments, tax authorities, and legislators; and the question of taxation is by far the ...
Offshore Tax Strategies
IBLS Editorial Board - Staff Attorney
As indicated in the summary entitled “A Main Reason for Moving Offshore: Avoiding Taxes,” the main idea behind international tax schemes is simple; it ...
International Offshore Financial Centers Taxation Regimes
IBLS Editorial Board - Staff Attorney
Many e-businesses are considering moving offshore because of the advantages related to offshore jurisdictions’ tax regimes. Although International Offshore Financial Centers (“IOFC”) have ...
Practical Approach To The Creation Of An Offshore Corporate Structure
IBLS Editorial Board - Staff Attorney
Once an e-business has made a choice regarding the most convenient offshore jurisdiction and appropriate corporate structure, the set up process is quite simple. ...
Management And Control Of An Offshore Corporate Structure
IBLS Editorial Board - Staff Attorney
Once a particular offshore corporate structure has been identified, the management and control of this structure must be carefully thought over. ...
How To Choose An Offshore Corporate Structure?
IBLS Editorial Board - Staff Attorney
Once the decision to move – or to set up – an e-business offshore, a corporate structure needs to ...
What Are The Most Common Offshore Corporate Structures?
IBLS Editorial Board - Staff Attorney
Choosing the appropriate offshore corporate structure is a key decision. The possible choices have been more or less harmonized since International Offshore Financial ...
Why Is The Choice Of An Offshore Corporate Structure Important?
IBLS Editorial Board - Staff Attorney
As indicated in the summary entitled “Factors to be considered when moving offshore,” There are a number of elements that e-commerce businesses must take ...
Another Reason To Go Offshore: Offshore Outsourcing
IBLS Editorial Board - Staff Attorney
Offshore outsourcing is a direct consequence of Internet global economy. It is the process by which some of a business’ IT (information technology)-related work ...
Offshore Investment Incentives
IBLS Editorial Board - Staff Attorney
As outlined in the summary entitled: “A Main Reason for Moving Offshore: Avoiding Tax,” e-businesses often find that moving offshore helps reducing their tax ...
Factors To Be Considered When Moving Offshore
IBLS Editorial Board - Staff Attorney
As indicated in other summaries, there are a variety of reasons why e-businesses move offshore, some of these reasons include asset protection and tax ...
Definition Of E-commerce And Offshore E-commerce
IBLS Editorial Board - Staff Attorney
Electronic commerce, which is characterized by the ability to complete specific business transactions online, fast and without paper, has become part of every organization’s ...
After The Website Legal Audit: How To Minimize Liability
IBLS Editorial Board - Staff Attorney
Most companies have established an Internet presence by creating and operating a website. However, many of the existing e-commerce websites include information, advertisements, ...
Protection To Foreign Copyrighted Works Under The Colombian Legislation
IBLS Editorial Board - Staff Attorney
Law 23 of 1982 constitutes the legal framework of copyright laws in Colombia. Chapter IV, section one, contains the applicable rules to the ...
General Rules Of Colombian Copyright Law 23 Of 1982
IBLS Editorial Board - Staff Attorney
Different approaches to copyrights laws conferred by diverse jurisdictions may proof wise when an e-business is selecting its choice of law forum. Intellectual ...
Choice Of Law And Jurisdiction Clauses In E-commerce Agreements With Argentine Consumers
IBLS Charter Partner - Staff Attorney
This article deals with the validity of foreign jurisdiction and choice of law clauses in e-commerce agreements with consumers in Argentina, and the protection ...
The OECD and the Regulation of Offshore E-Commerce
IBLS Editorial Board - Staff Attorney
The Organization for Economic Co-operation and Development (OECD) is striving to establish a favorable environment for the development of e-commerce. In this perspective, ...
Why E-businesses Move Offshore
IBLS Editorial Board - Staff Attorney
For a variety of reasons, many of them related to the financial or regulatory aspects of their activities, e-businesses might want to relocate to ...
Introduction To Cyber Laws In India
IBLS Editorial Board - Staff Attorney
India is one of the earliest countries to adopt a regulation for cyber laws. Cyber laws are governed in India by the Information Technology ...
La Topic: E-commerce Recommendations By The Argentinean Ministry Of Economy, Public Works And Services.
IBLS Editorial Board - Staff Attorney
In 1998, the Argentinean Ministry of Economy, Public Works and Services (the Ministry) created a working group on E-commerce and International Trade. ...
LA Topic: TAXATION OF ELECTRONIC COMMERCE IN COLOMBIA
IBLS Editorial Board - Staff Attorney
Most jurisdictions around the world are adopting their current taxation principles to the e-commerce transactions, instead of creating a whole new system. Colombia ...
Online Consumers And The Consequences Of Jurisdiction Policies
IBLS Editorial Board - Staff Attorney
E-commerce provides consumers with many opportunities, including the possibility to shop around the world without leaving their home. The downside is that the ...
Digital Signatures Policies in the EU and in the U.S.
IBLS Editorial Board - Staff Attorney
Many jurisdictions have been setting general legal framework in order to resolve issues connected to the development of the Internet, such as electronic authentication, ...
Jurisdiction Policies Regarding The Internet In The Eu And In The Us
IBLS Editorial Board - Staff Attorney
E-commerce and the Internet in general give a new significance to an old problem in international law: the problem of jurisdiction. Jurisdiction can ...
Is Dubai Ready To Become An Offshore E-commerce Center?
IBLS Editorial Board - Staff Attorney
The Emirate of Dubai, which extends along the Arabian Gulf Coast, is strategically located between Africa and the Middle East and between the Far ...
Trade Related Aspects of Intellectual Property Rights(TRIPS) and its Relation to E-Commerce
IBLS Editorial Board - Staff Attorney
The concept of Intellectual Property Rights (IPR) is closely related to Commercial transactions, whether traditional transactions or e-commerce transactions. The Word Trade Organization ...
Online Contracts Or Distance Selling In Mexico
IBLS Charter Partner - Staff Attorney
Distance selling contracts in Mexico, such as online contracts, for sale and purchase of goods and rendering of services to customers shall be in ...
Development Of Information And Communication Technologies In Cyprus
IBLS Editorial Board - Staff Attorney
Cyprus is an independent republic, member of the Commonwealth and third biggest island of the Mediterranean Sea. The Cyprus Government has created ...
E-commerce In The Cayman Islands
IBLS Editorial Board - Staff Attorney
The Cayman Islands are a Dependent Territory of the United Kingdom, located in the Caribbean between Cuba and Central America. Cayman is well ...
Doing E-business In The British Virgin Islands
IBLS Editorial Board - Staff Attorney
The British Virgin Islands (“BVI”) are an English-speaking Dependent Territory of the United Kingdom, located in the Caribbean off Puerto Rico. The BVI ...
Is Belize An Online Tax Haven For E-commerce Companies?
IBLS Editorial Board - Staff Attorney
Belize is a well-known offshore jurisdiction with special legislation for the establishment of Offshore Trusts and International Business Corporations (“IBC”). The existence of an ...
Development Of E-commerce In The Bahamas
IBLS Editorial Board - Staff Attorney
The Bahamas, which is composed of 700 islands, is traditionally a tourist jurisdiction and financial center, which focus on e-commerce is relatively recent. ...
Offshore E-commerce In Bermuda
IBLS Editorial Board - Staff Attorney
Bermuda is one of the offshore jurisdictions that offer the most advanced e-commerce environment to businesses seeking an offshore base for their operations. The ...
The OECD Recommendations on Characterization of E-Commerce Revenue
IBLS Editorial Board - Staff Attorney
ABC company located in the United States sells a book to Ronaldo Silva residing in Brazil. How should ABC report its revenue if the ...
Eu Topic: Jurisdiction In The Eu
IBLS Editorial Board - Staff Attorney
With the exponential growth of the Internet and e-commerce in the EU, international transactions and the number of disputes connected thereto are expected to ...
The Icn Guiding Principles For Merger Notification And Review
IBLS Editorial Board - Staff Attorney
The International Competition Network (ICN) is a non-formal organization, functioning basically as a forum, allowing its members – national and multinational antitrust agencies – ...
The Icn Recommended Practices For Merger Notification Procedures
IBLS Editorial Board - Staff Attorney
The International Competition Network (ICN) is a non-formal organization, functioning basically as a forum, allowing its members – national and multinational antitrust agencies – ...
Personal Data Protection Office And Protection Of Personal Data In Slovakia
IBLS Editorial Board - Staff Attorney
In Slovakia, the processing of personal data is regulated by the Act n. 428/2002 on personal data protection dated July 3, 2002 (the “Personal ...
Evolution And Trends Of E-commerce Regulation In France
IBLS Editorial Board - Staff Attorney
In France like in every other country, the laws needed to be adjusted to the Internet. As a matter of facts, the borderless ...
Maintaining Computer Records (united Kingdom)
IBLS Editorial Board - Staff Attorney
There needs to be some guidance for small and medium sized enterprises (SMEs) in the UK when they begin trading on the Internet for ...
Consumer Sentinel
IBLS Editorial Board - Staff Attorney
The Consumer Sentinel has been proposed to deal with Internet fraud and has worked to enhance consumer protection in electronic commerce. Consumer Sentinel ...
Choice Of Law Regarding E-commerce In Germany
IBLS Editorial Board - Staff Attorney
E-Commerce as well as the Internet distinguishes itself through internationality. Contracts with international character in the case of conflict pose the question of jurisdiction ...
The Jurisdiction Of The Sherman Act Covers Criminal Cases That Occur Outside Of The United States
IBLS Editorial Board - Staff Attorney
The Sherman Antitrust Act prevents two different activities. The Sherman Act prevents the use of agreements that unreasonably restrain trade as well as ...
Remedies Under Antitrust Law
IBLS Editorial Board - Staff Attorney
Remedies are available under antitrust law in actions that are filed in federal district court. These remedies can involve criminal sanctions, equitable relief, ...
The Implications Of Persoanl Jurisdiction And The Role Of Web Publishers And Their Implications On International Matters
IBLS Editorial Board - Staff Attorney
Differing laws in Britain, France, Australia and the United States in regards to the publication of materials on the Internet has caused web publishers ...
Internet Publishing And The Application For Foreign Laws
IBLS Editorial Board - Staff Attorney
An Australian decision could have the effect of illustrating that under the publication prong of defamation, this action is actionable where the material has ...
German Jurisdiction And Choice Of Law
IBLS Editorial Board - Staff Attorney
One of the advantages of the Internet is the way it compresses or obscures distance and makes things appear to be close even though ...
Answer To The Problems Raised By State Taxation Of E-commerce
IBLS Editorial Board - Staff Attorney
In early 1997, the National Tax Association ("NTA") formally convened NTA Project to discuss and evaluate the tax policy with broad-based membership from business, ...
E-commerce Jurisdiction In The United States
IBLS Editorial Board - Staff Attorney
International Shoe and its progeny map the four corners of the subject of jurisdiction in the United States. The question of what court ...
International Initiatives In Constraining Offshore Regimes
IBLS Editorial Board - Staff Attorney
In general the international organizations have been very supportive and cooperative with regard to developments of electronic commerce. However, the same can not be ...
Preferential Tax Regimes In Oecd Member And Non-member Countries
IBLS Editorial Board - Staff Attorney
Several OECD member and non-member countries have by now established or are taking into consideration the establishment of preferential tax regimes to draw attention ...
Criterion Of Tax Havens Jurisdictions
IBLS Editorial Board - Staff Attorney
OECD 1998 Report suggested that the starting point for identifying a tax haven should be as simple as asking “whether the jurisdiction has no ...
Concept Of Tax Haven In A Global Tax Competition
IBLS Editorial Board - Staff Attorney
Whilst there never has been an exact definition of the concept of a tax haven, there has been some agreement on the recognition that ...
When Does French Law Apply To An Internet Dispute?
IBLS Editorial Board - Staff Attorney
The Internet is a wonderful tool to make a business international. The downside being that this business, once online, might be subject to ...
Are Internet Auction Sales Legal Under French Law?
IBLS Editorial Board - Staff Attorney
Since their first appearance a few years ago, Internet auctions have become one of the hottest phenomena of the Internet. They offer buyers ...
Corporate Tax And E-commerce
IBLS Editorial Board - Staff Attorney
International governments are making an effort to remake rules to deal with E-commerce. Efforts are being made to insure that foreign E-vendors register and ...
Income Tax And Electronic Commerce
IBLS Editorial Board - Staff Attorney
The two main principles generally in which countries tax income are source and residency. The Income that is generated by a person is taxed ...
Attribution Of Profit To A Permanent Establishment Involved In E-commerce Activities
IBLS Editorial Board - Staff Attorney
In order to examine the issues covering the attribution of profit to a permanent establishment which involves electronic commerce activities, a detailed analysis of ...
The Community Trademarks System Registration Process
IBLS Editorial Board - Staff Attorney
Trademarks should be considered for protection in foreign jurisdictions where business is promoted and performed. Usually, the filing of trademark applications is country ...
Electronic Contracts Under French Law
IBLS Editorial Board - Staff Attorney
The laws applicable to electronic contracts depend on the parties to the agreement. Whereas contracts entered into between businesses (“B2B contracts”) are mainly ...
The Risks Related To Linking And Framing In France
IBLS Editorial Board - Staff Attorney
Linking and framing are neither regulated under European law nor under French law. As a consequence, French courts are struggling to define which ...
New Proposed Federal Electronic Filing System
IBLS Editorial Board - Staff Attorney
Electronic filing would give the benefit of linking the courts, lawyers and the general public and would provide electronic connectivity between different jurisdictions as ...