IBLS Internet Law Digital Library
| # | Title / Abstract | Date |
| 1 | 2640 - Hong Kong's Spam Law
On June 1, 2007, Hong Kong telecommunications industry regulator, Office of the Telecommunications Authority (OFTA), enacted the Unsolicited Electronic Messages Ordinance (UEMO), Chapter 593. This ordinance followed two years of public debate and legislative work and addresses not just email spam, but all forms of unsolicited electronic advertising. UEMO regulates all forms of advertising from junk fax and emails to junk voice or video messages in phones and mobiles. This article summaries the scope of Hong Kong UEMO.The following questions have been addressed in this article: What Does the UEMO Cover?
What are the Phase I Prohibitions?
What are the Phase II Prohibitions?
How is UEMO Enforced?
Are Any Commercial Messages Excluded From UEMO?
IBLS Editorial Board
Staff Attorney View details... | 7/21/2010 1:36:10 PM |
| 2 | 2274 - The ICC and the United Nations Convention on the Use of Electronic Communications in International Contracts
The recently concluded United Nations Convention on the Use of Electronic Communications in International Contracts (the Convention) is considered to be a positive step to stimulate development of cross-border online commerce -- particularly e-commerce in developed countries, as well as in the developing countries. The main feature of the Convention is that it strengthens the legal validity of transactions that take place electronically.The following questions have been addressed in this article: What are the provisions of the Convention?
In what way has the ICC contributed to the Convention?
What is the view of the ICC authorities about the final Convention adopted?
IBLS Editorial Board
Staff Attorney View details... | 5/26/2010 7:07:03 AM |
| 3 | 2627 - Anti-spam Regulation in Japan
Japanese authorities sought to curtail proliferation of spam through the Law on Regulation of Transmission of Specified Electronic Mail (Law No. 26 of April 17, 2002), as amended by Law No. 87 of July 26, 2005 (the “Anti-Spam Law”). The content of this Japanese anti-spam law is similar to the United States CAN-SPAM Act of 2003. Consistent enforcement the Anti-Spam Law and imposition of fines have strongly supported Japan's anti-spam endeavors. Nevertheless, Japan’s residents are still suffering from spam messaging, due to a “loophole” in the Anti-Spam Law, which does not yet regulate spam sent via short message service ("SMS"); and due to other inventions and devices that spammers use to evade the Law, such as sending messages from personal computers that are not easily identifiable.The following questions have been addressed in this article: What are the main requirements for a solicitation e-mail not to be considered spam?
What penalties are prescribed by Law for violation of its provisions?
How does Japan address the transmission of spam messages through mobile phones?
IBLS Editorial Board
Staff Attorney View details... | 5/2/2010 7:49:53 PM |
| 4 | 2216 - WTO’s Issues of Imposing Tariff Revenues on Digitizable Products
A number of products that have been traded physically in the past have now been converted into a digitized format and are imported through the Internet. This process has raised the question of whether these products should be subject to customs duties, as are their physical counterparts. Due to the World Trade Organization (WTO) moratorium on customs duties for electronic transmissions, some countries have raised concerns about possible revenue loss if the imports of electronic goods remain tariff-exempted. Apart from the applied tariffs, there are a number of additional duties and taxes levied on most imports by most countries, which can also be lost if imports of physical goods are replaced by electronic delivery and exempted from customs duties.The following questions have been addressed in this article: What are the customs issues related to the electronic transmission of data which have physical counterparts?
In addition to tariff duties, what additional duties would be lost if imports of physical goods are replaced by electronic delivery?
IBLS Editorial Board
Staff Attorney View details... | 4/25/2010 8:15:43 PM |
| 5 | 2680 - Protection of Patent Rights in China
The Government of China grants patents for certain inventions, technical solutions and designs. Some items are not patentable. An application must meet the substantive and procedural requirements of Chinese law. A creator of an invention, technical solution or design that meets the criteria for a patent in China may apply for and receive patent protection under Chinese law.The following questions have been addressed in this article: What are the differences in the application process for design patents versus utility patents?
What are the differences between foreign patent applications and domestic patent applications?
What is the appeals process for patent denials?
Are there any developments anticipated in Chinese patent law?
IBLS Editorial Board
Staff Attorney View details... | 4/21/2010 9:04:01 AM |
| 6 | 2269 - The Taxation of Online Gambling in Hungary
Several different types of gambling are conducted through the Internet in Hungary. They are taxed depending on the type of operation. Gambling is legal in Hungary. Online gambling organizations in Hungary are required to file tax returns and pay taxes on the basis of self-assessment. The tax rates vary for different types of gambling operations, including: a casino, money-winning and gambling machines, draws, and continuously organized totalizer-type betting.The following questions have been addressed in this article: How Is Game Tax Applied To Casinos?
How Is Game Tax Applied To Money-Winning And Gambling Machines?
How is Game Tax applied to Draws?
How Is Game Tax Applied On Continuously Organized Totalizer-Type Betting?
IBLS Editorial Board
Staff Attorney View details... | 3/10/2010 6:59:45 AM |
| 7 | 2132 - Myanmar Gearing up for Taxing E-Commerce
Myanmar (formerly known as Burma and Siam) has articulated economic objectives calculated for the “development of the economy inviting participation in terms of technical know-how and investments from sources inside the country and abroad" In order to facilitate this objective, Myanmar provides a spectrum of incentives in the form of taxes and duties.
Myanmar has made it a national goal to develop a legal basis for the development of a domestic e-commerce infrastructure in light of the mutually beneficial economic advantage for the long term. The potential foreign investors can carry on business conveniently by utilizing these advantages and facilities.The following questions have been addressed in this article: What measures are being taken by the State Peace and Development Council (SPDC) for development of e-commerce in Myanmar?
What is the Tax structure in Myanmar?
IBLS Editorial Board
Staff Attorney View details... | 2/8/2010 6:41:06 AM |
| 8 | 2336 - Liberalization of the Telecommunication Sector and Growth of E-Commerce in Singapore
Liberalization of telecommunication businesses in Singapore gave telecom operators, Internet service providers (ISPs) and application service providers (ASPs) the impetus to look for cost-effective communication system solutions to offer value-added services to their subscribers. In addition, the introduction of competition into the Internet and telecom market in Singapore resulted in lower costs for both businesses and consumers. The Singapore telecom market is, for the most part, deregulated and the Singaporean government raised the foreign equity limitations on telecommunications infrastructure.The following questions have been addressed in this article: How does the expansion of the Singapore telecommunication infrastructure aid in the growth of e-commerce businesses?
What does the United States- Singapore Free Trade Agreement (FTA) state in regard to the telecom service market in Singapore?
What was the impact of liberalization to Singapore telecommunication industry?
Has Singapore has achieved global recognition in the telecommunication sector?
IBLS Editorial Board
Staff Attorney View details... | 2/3/2010 11:54:16 AM |
| 9 | 2941 - Internet Censorship in South Korea
In 2001, South Korea's Ministry of Information and Communication passed the controversial Internet Content Filtering Ordinance, which regulates the country’s Internet content. The Ordinance requires that Internet Service Providers block access to Websites on a government compiled list, Internet access is accessible to the youth, public libraries and schools install filtering software, and that an Internet content rating system be introduced. New rules introducing further restrictions are also expected although not yet enacted as of January 2010.The following questions have been addressed in this article: What is the Korean Internet Safety Commission’s mandate?
How was the KISCOM’s position blocking Web sites carrying homosexual content reversed?
To what extent have Korean Websites been blocked?
IBLS Editorial Board
Staff Attorney View details... | 1/25/2010 8:02:02 AM |
| 10 | 2416 - Precautions Taken by E-Businesses and other Companies to Avoid Identity Theft
While not all identity theft crimes can be prevented, much harm can be avoided if users and companies holding private data take appropriate steps to avoid it. Small companies, financial institutions, and even sophisticated e-businesses must take preventive measures to assure protection of private and confidential information or they may be liable under United States (“U.S.’) data protection and privacy laws. This article provides answers to the following questions, which precautions should e-Businesses take to protect customers’ data and avoid cyber fraud? And Which precautions should service institutions take to avoid violation of data protection laws?The following questions have been addressed in this article: Which precautions should e-Businesses take to protect customer’s data and avoid cyber fraud?
Which precautions should service institutions take regarding data protection?
IBLS Editorial Board
Staff Attorney View details... | 12/2/2009 3:51:16 AM |
| 11 | 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 |
| 12 | 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 |
| 13 | 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 |
| 14 | 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 |
| 15 | 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 |
| 16 | 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 |
| 17 | 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 |
| 18 | 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 |
| 19 | 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 |
| 20 | 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 |
| 1 2 3 4 5 6 |