IBLS Internet Law Digital Library
| # | Title / Abstract | Date |
| 1 | 2056 - E-Commerce Taxation in the Philippines
The Philippine government in general, the Department of Finance (DOF) and the Bureau of Internal Revenue (BIR) in particular have made no formal provisions for the taxation of electronic commerce. Existing tax laws, regulations and circulars have not been amended to address the particular tax treatment applicable to e-commerce.The following questions have been addressed in this article: What policy direction has been taken by the BIR with regard to e-commerce taxation?
What are specific concerns with regard to the taxation of e-commerce?
IBLS Editorial Board
Staff Attorney View details... | 10/20/2009 7:11:03 PM |
| 2 | 2066 - E-commerce Taxation in Indonesia
Electronic commerce has the potential to improve efficiency and productivity in many areas and, therefore, has received significant attention in developing countries such as Indonesia. Increasing globalization has changed Indonesian organizations’ attitudes towards e-commerce technology.The following questions have been addressed in this article: How does the Indonesian government deal with e-commerce taxation?
Does the Indonesian government interact with other countries regarding e-commerce taxation?
IBLS Editorial Board
Staff Attorney View details... | 9/22/2009 7:30:57 PM |
| 3 | 2104 - Income Tax On E-commerce In New Zealand
Income derived from the business operations carried outside New Zealand is deemed to be based in New Zealand and as such liable to tax. Although New Zealand income tax laws do not contain separate provisions specifically addressing e-commerce, the current tax laws can be applied to e-commerce transactions.The following questions have been addressed in this article: What are the issues related to Double Taxation Agreement?
What are the issues related to Permanent Establishment and e-commerce?
IBLS Editorial Board
Staff Attorney View details... | 9/15/2009 8:11:28 PM |
| 4 | 2247 - United States-Singapore Free Trade Agreement: E-Commerce Provisions
The United States-Singapore Free Trade Agreement ("Agreement") was entered into between the United States and Singapore in 2004. Apart from clauses that define general trade, the Agreement also illustrates provisions for duties, charges in relation to e-commerce transactions. Accordingly, there are no custom duties levied on the digital products that are delivered electronically between the participating countries. Further, U.S. has enacted a specific Act to implement this Agreement.The following questions have been addressed in this article: Does the Agreement adhere to the non-discrimination principle?
Does the Agreement levy customs duties on the digital products of the participating countries?
How is the custom value of imported carrier medium determined?
What are the provisions regarding electronic supply of services?
How has the United States implemented this Agreement?
IBLS Editorial Board
Staff Attorney View details... | 9/1/2009 7:38:13 PM |
| 5 | 2058 - Taxation And E-commerce In Iran
E-taxation is a fundamental corollary to e-commerce. Developed industrial countries have invested heavily in e-payment e-banking, e-insurance and e-stock exchange. Nevertheless, without paying attention to e-finance, development of e-commerce cannot be achieved. The rise of the Internet and its commercialization in recent decades has transformed traditional methods of commerce in Iran.The following questions have been addressed in this article: What is the current state of Iranian tax law?
What are the benefits of electronic taxation?
Why does Iran's taxation system need revision?
IBLS Editorial Board
Staff Attorney View details... | 8/23/2009 5:25:04 PM |
| 6 | 2495 - Islamic Banking
The main principle of Islamic finance and banking is the sharing of profits and the prohibitions of all forms of interest. Islamic law specifically prohibits usury and the collection and payment of interest (called riba in Islamic discourse). Generally, Islamic law also prohibits trading in financial risk, which is seen as a form of gambling. Islamic banking has the same purpose as conventional banking except that it operates in accordance with the rules of Shariah, known as Fiqh al-Muamalat (Islamic rules on transactions). This article provides valuable information on the Islamic rules for financial transactions and how the Islamic culture conducts their banking dealings.The following questions have been addressed in this article: What is the difference between Islamic banking and conventional banking?
What is riba and why is it prohibited?
What does Hibah (“gift”) mean in Islamic banking?
What does the term Mudarabah (profit/loss sharing) mean in Islamic banking?
How can a conventional (i.e., interest-based) bank offer an Islamic financial service?
IBLS Editorial Board
Staff Attorney View details... | 8/18/2009 8:07:12 PM |
| 7 | 2203 - Luxembourg –the Only Culprit for Non-Compliance Of OECD’s Unfair Tax Treatment Rules
The OECD (Organization for Economic Co-operation and Development) began its review of tax practices in the year 2000 and cited 47 nations as having potentially harmful practices in place. Notwithstanding, between announcing the initiation of the review and producing the results of it on September 26th 2006, only Luxembourg has failed to comply standards set by OECD for the removal of unfair tax treatment. It should also be noted here that European Union is also of the view of preventing harmful tax competition between member states.The following questions have been addressed in this article: What are the EU rules or code of conduct for ensuring fair tax treatment between cross-border member countries?
Why has Luxembourg failed to meet the OECD’s standards set for unfair taxation treatment?
IBLS Editorial Board
Staff Attorney View details... | 7/7/2009 7:26:28 PM |
| 8 | 2757 - Malaysian Blog Censorship
On August 28, 2008, all twenty-one Internet Service Providers (ISPs) in the country were ordered to block the Website of Malaysia Today, the country’s leading blog. Notices were sent out by the Malaysian Communications and Multimedia Commission (Suruhanjaya Komunikasi dan Multimedia Malaysia (“SKMM”)) in accordance with Section 263 of Malaysia’s Communications and Multimedia Act. The SKMM justified its actions on the grounds that comments posted on the blog were “insensitive, bordering on incitement”.The following questions have been addressed in this article: What is the reason, according to bloggers, for the blocking of the Website?
Is the blocking of ‘Malaysia Today’ the only instance of Cybercensorship in Malaysia?
Is the blocked Website accessible through an alternative address?
IBLS Editorial Board
Staff Attorney View details... | 5/31/2009 5:30:04 PM |
| 9 | 2164 - E-Commerce Taxation in Thailand: Are Cybertrade Transactions Tax-Free?
In the era of information technology, e-commerce is growing fast throughout the world. Developing countries, like Thailand, have enacted various e-commerce legislations to regulate the cyber taxation and transactions. Now, e-commerce is no longer tax-free in Thailand. There is also provision for penalties for evading taxes when using the Internet to purchase goods and services internally and across its bordersThe following questions have been addressed in this article: How are digital goods and services taxed in Thailand?
How is the VAT calculated on e-commerce transactions?
IBLS Editorial Board
Staff Attorney View details... | 5/5/2009 6:38:38 PM |
| 10 | 2057 - E-Commerce Taxation in Vietnam
According to worldwide professionals, Vietnam does not yet have an e-commerce economy. As such, although the existing method of tax collection is incapable of avoiding inaccuracies and errors, the taxation sector does not have enough at stake to warrant overhauling the tax collection system. The Prime Minister of Vietnam promulgated decree 57/2006 on e-commerce, officially bringing the law on electronic transactions to life. The decree states that electronic documents have the same legal validity as written documents if the information contained in the document is accessible and usable when necessary. The decree also recognizes the legal validity of electronic signatures.The following questions have been addressed in this article: What is the scope of Circular 117 of the Ministry of Finance in Vietnam?
How does Circular 117 have the potential to affect taxation of e-commerce?
What recommendations were drawn by the Asia Europe Business Forum (AEBF) with regard to the taxation of e-commerce?
IBLS Editorial Board
Staff Attorney View details... | 4/29/2009 3:02:32 AM |
| 11 | 2903 - Jordanian Patent Law
Jordanian patent law conforms to the World Intellectual Property Organization standards. Membership in the Patent Cooperation Treaty is pending; this membership would enable international applications through the Jordanian Patent Registry. Sanctions for patent infringement may include imprisonment for up to one year and fines up to three thousand Jordanian Dinars. Following, there is a brief description of Jordanian patent law.The following questions have been addressed in this article: How does Jordanian patent law address priority claims and the novelty issue?
Can an application be amended?
When do a patent holder’s rights terminate?
What happens if the patent holder does not use the patent?
What enforcement rights does the patent holder have?
IBLS Editorial Board
Staff Attorney View details... | 4/28/2009 3:07:42 PM |
| 12 | 2882 - Sri Lanka Patent Law
Sri Lanka is signatory of the key international treaties regarding patents, including TRIPS (Trade-Related Aspects of Intellectual Property Rights), the Paris Convention and the Patent Cooperation Treaty. Patent protection is afforded for the standard 20 years. Domestic and international protection is available through the Sri Lankan National Intellectual Property Office and patent rights are enforceable in the Commercial High Court.The following questions have been addressed in this article: What cannot be patented in Sri Lanka?
What are the patent enforcement mechanisms in Sri Lanka?
What international treaties apply in Sri Lanka?
How can international patent protection be obtained?
How can international patent protection be enforced in practice?
IBLS Editorial Board
Staff Attorney View details... | 4/7/2009 10:07:18 AM |
| 13 | 2881 - Sri Lanka Money Laundering Law
In response to recommendations of the Financial Action Task Force (FATF), Sri Lanka enacted three money laundering laws in 2005 and 2006, and the Central Bank of Sri Lanka created a Financial Investigation Unit to counter money laundering. Individuals and organizations are required to verify the identity of clients and report suspicious transactions. Concerns remain about the implementation costs of this law.The following questions have been addressed in this article: What are the objectives of the Convention on the Suppression of Terrorist Financing Act (CSTFA) and The Prevention of Money Laundering Act (PMLA)?
What is the objective of the Financial Transactions Reporting Act (FTRA)?
What penalties can be imposed under the FTRA?
Have the powers under the CSFTA been exercised?
Do due diligence obligations under the FTRA only apply to banks?
IBLS Editorial Board
Staff Attorney View details... | 4/6/2009 7:20:40 AM |
| 14 | 2876 - India's Prevention of Money Laundering Act
India’s Prevention of Money Laundering Act, which came into effect in 2005 as the primary anti-money laundering legislation in that country, places certain reporting and monitoring obligations on banking and financial institutions. Critics claim that the law has been ineffective; yet, June 2008 amendments were expected to improve its effectiveness.The following questions have been addressed in this article: What was the criticism of the original PMLA?
What additional offenses are within the scope of the amended version of the PMLA?
What bodies are charged with the implementation of the PMLA?
IBLS Editorial Board
Staff Attorney View details... | 3/30/2009 6:39:48 AM |
| 15 | 2043 - Bangladesh Marching Towards E-Commerce Taxation
Bangladesh enjoys an annual economic growth rate of approximately 50% per annum. Yet in spite of this impressive rate of growth, Bangladesh has been unable to reap the benefits of E-commerce as the penetration of PC usage among its citizenry remains low. Additionally, Internet usage is sporadic among the domestic population. Yet Bangladesh is determined to transition to a more modern electronically based economy and is engaged in developing the necessary infrastructure. Passage of the Information Technology (Electronic Transaction) Act in 2002 was a first in that direction.The following questions have been addressed in this article: What measures has Bangladesh taken to develop and reap the benefits of E-commerce?
What financial incentives are being offered to businesses wishing to engage in E-commerce?
How will passage of the Electronic Transition Act define taxation of E-commerce in Bangladesh?
IBLS Editorial Board
Staff Attorney View details... | 3/18/2009 12:00:18 PM |
| 16 | 2215 - International Chamber of Commerce (ICC) Views on Extraterritorial Jurisdiction in Relation to E-commerce Taxation
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 regulation in e-commerce taxation, the potential for extraterritorial jurisdictional problems has grown. Incidences of extraterritoriality occur in a vast range of areas, including taxation. The International Chamber of Commerce (ICC) has warned about extraterritoriality and its damaging effects on global commerce.The following questions have been addressed in this article: Explain the concept of extraterritorial jurisdiction in relation to e-commerce taxation
How is the ICC working to resolve extraterritoriality problems?
What are the various measures proposed by the ICC for mitigating the adverse effects of extraterritorial jurisdiction?
IBLS Editorial Board
Staff Attorney View details... | 3/13/2009 10:04:11 AM |
| 17 | 2272 - Road Map for E-Commerce Taxation by the International Chamber of Commerce (ICC)
The International Chamber of Commerce (ICC) is a world business organization that promotes and enforces fair trade and international economic development. It has enacted self-regulatory codes on different business areas, including e-commerce and published policies, action plans, and guidelines on various aspects on e-commerce. The ICC has also touched upon the tax consequences of e-commerce transactions and suggested various guiding principles. ICC policies have served as the foundation for a major business coordination effort toward electronic commerce.The following questions have been addressed in this article: What are the various recommendations proposed by the ICC for increasing e-commerce taxation revenues?
What is the position taken by the ICC on electronic documentation of tax requirements?
What are the various steps undertaken by the ICC for the development of e-commerce?
IBLS Editorial Board
Staff Attorney View details... | 3/13/2009 8:08:02 AM |
| 18 | 2862 - Sports-Related Domain Name Disputes in Asia
Sports personalities and promoters can turn to the Asian Domain Name Dispute Resolution Centre (ADNDRC) for dispute resolution services regarding domain names that are claimed to infringe registered trademarks. Other remedies available to them include those pursuant to personality rights law in China, or passing off and trademark law in Hong Kong.The following questions have been addressed in this article: Are there any other sources of protection for domain names infringing identity rights of sports personalities in China?
How have the above legal protections been applied in practice?
Is the law the same in Hong Kong?
IBLS Editorial Board
Staff Attorney View details... | 3/9/2009 9:00:25 AM |
| 19 | 2828 - Tonga's Rules for Internet Corporations
Since 2000, The South Pacific Island of Tonga has embarked on regulation and rapid expansion of its Internet and telecommunications legal framework. The Tongan Internet Corporation Register Act of 2000 and Tongan Internet Corporation Register (Fees) Regulations 2000 are among the legislative texts regulating Internet-related activities in the kingdom.The following questions have been addressed in this article: What an application to register under the Internet Act must contain?
Which companies provide telecommunications and Internet services in Tonga?
What factors led to the decision to install wireless communications services in Tonga?
IBLS Editorial Board
Staff Attorney View details... | 1/27/2009 8:41:51 AM |
| 20 | 2791 - Domain Name Disputes Involving Automobile Manufacturers
The World Intellectual Property Organization (WIPO) Arbitration Panels have upheld the rights of automobile manufacturers who request transfer of domain names that incorporate their trademarks. WIPO Arbitration Panels particularly protect automobile trademark owners from cybersquatters and rival companies that divert Web-traffic to their own sites.The following questions have been addressed in this article: Can non-use be evidence of bad faith?
Can the Panel draw a negative inference if the respondent fails to respond to the allegations?
In the United States, under which circumstances can a third party register and use a domain name that incorporates a third party’s trademark?
IBLS Editorial Board
Staff Attorney View details... | 1/6/2009 12:50:15 PM |
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