IBLS Internet Law Digital Library
| # | Title / Abstract | Date |
| 1 | 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 |
| 2 | 2116 - Gambling in the Shadow of Australia at Norfolk Island
Norfolk Island places high value on its financial and administrative independence. Though the island has a traditionally tourism-based economy, it is still developing new areas of commerce such as e-commerce and online gambling in order to foster revenue generation. Following the footprints of the Australian legal system, it has strengthened its legal framework for developing fair and responsible internet gaming industries.The following questions have been addressed in this article: What laws are applicable to gambling businesses on Norfolk Island?
What taxes, fees, Levy and Duties are levied on online gambling operators?
IBLS Editorial Board
Staff Attorney View details... | 9/13/2009 7:22:59 PM |
| 3 | 2900 - New Zealand's Financial Transactions Reporting Act
The Financial Transactions Reporting Act is New Zealand’s primary law for attacking money laundering and the use of proceeds from criminal activities.The following questions have been addressed in this article: What type of businesses is included within the Financial Transactions Reporting Act?
What does the law require from the financial institutions?
Have there been any changes to the law and what are the foreseeable problems wýth the changes?
Are any other improvements to the Financial Transactions Reporting Act being considered?
IBLS Editorial Board
Staff Attorney View details... | 4/21/2009 1:00:39 PM |
| 4 | 2893 - Australian's Spam Act 2003
Australia’s Spam Act of 2003 regulates the practice of sending unsolicited commercial electronic messages, as well as the use of address-harvesting software. Violators are subject to civil penalties and injunctions. The Australian Spam Act entered into force on April 11, 2004, and was revised in December 2005. Following, there is a brief description of the scope of this act.The following questions have been addressed in this article: How does the Spam Act define commercial messages?
What type of commercial electronic messages is prohibited?
Does the Spam Act prohibit the use of address-harvesting software?
Who is held to have authorized the sending of an electronic message? and what is the status of a commercial electronic message sent by mistake?
What kind of ancillary orders may the Federal Court make?
IBLS Editorial Board
Staff Attorney View details... | 4/7/2009 11:00:45 AM |
| 5 | 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 |
| 6 | 2846 - Mediation in Australia
Mediation has become an increasingly popular method of dispute resolution in Australia in recent years. Both the Australian government and the legal profession have launched initiatives to promote mediation. Statistics have shown that more than half the cases that are mediated Australia are successfully resolved.The following questions have been addressed in this article: What initiatives have been implemented to promote mediation in Australia's legal system?
What types of mediators are available in Australia?
Is there a unified process for the accreditation of mediators in Australia?
How successful has the resort to mediation been in Australia?
IBLS Editorial Board
Staff Attorney View details... | 2/17/2009 8:25:35 AM |
| 7 | 2460 - First Ever Australian Extradition to the U.S. for Intellectual Property Piracy
In a massive boost for defenders of global intellectual property rights, for the first time ever, an international intellectual property thief was extradited from Australia to face charges in the United States (U.S.). Infamous software pirate Hew Raymond Griffiths, who went by the online nickname “Bandido” has plead guilty to piracy, ending a decade-long hunt for the leader of “warez” piracy group DrinkorDie. We answer these questions in regard to the Griffiths case: Who is Hew Raymond Griffiths? What Crimes was Griffiths Charged With? What is DrinkorDie, Who is Warez? What Difference does this Case Make?The following questions have been addressed in this article: What Crimes was Griffiths Charged With?
Who are the members of DrinkOrDie?
What is the motivation of these groups? Do they do it for money?
What Difference does this Case Make?
IBLS Editorial Board
Staff Attorney View details... | 2/12/2009 6:42:50 PM |
| 8 | 2763 - Transfer Pricing in Australia: the Arm's Length Principle & Paperwork Requirements
Transfer pricing measures the stipulated market value at which the divisions of a single corporation trade with each other. Such transactions might include selling supplies or labor between sister companies' departments. A precursor assumption is that the individual entities of such larger multi-entities are classed as separately run concerns. Given the potential for error in valuing these inter-company transactions, the governments of most countries look closely at such trades, especially if they involve large sums, or transpire between the components of large-multinational corporations.The following questions have been addressed in this article: What is the Arm's Length Principle?
What are the Acceptable Arm's Length Methodologies?
What Documentation for the Arm's Length Principle is Required?
What is the Schedule 25A Requirement?
IBLS Editorial Board
Staff Attorney View details... | 10/12/2008 2:49:12 PM |
| 9 | 2716 - Domain Names Incorporating Trademarked Fictional Characters Found Infringing
The administrative panel at the WIPO Arbitration and Mediation Center has held on multiple occasions that domain names that use the names of trademarked fictional characters infringe upon those trademarks. On such occasions, the panel has ordered that the infringing domain names be transferred to the respective trademark owners.The following questions have been addressed in this article: What are some of the possible legitimate, good faith uses of a trademarked name of a fictional character?
Can one register domain names that refer to famous fictional characters, but that can have an alternative meaning?
Can a use of a fictional character as part of a domain name ever be considered non-infringing?
IBLS Editorial Board
Staff Attorney View details... | 10/12/2008 2:27:18 PM |
| 10 | 2682 - Restrictions On Sale Of Or Use Of Interactive, Arcade, Or Off-line Video Games In Australia
Currently, Australia has a strict regime for rating video games. Generally, unless exempt from classification, computer games -including amusement arcade games- must be classified by the Classification Board or the Classification Review Board before they can be sold, hired, or demonstrated in Australia. Some, however, argue that the current rating system does not adequately cover the needs of ‘adult only’ video games.The following questions have been addressed in this article: What are examples of exempt movies and computer games under the C.A?
Are there any limits to the exemption rules?
What has been the public response to Australia’s classification regime?
IBLS Editorial Board
Staff Attorney View details... | 9/19/2008 12:51:20 PM |
| 11 | 2603 - Fiji Copyright Act, 1999
After a century under British rule, Fiji became independent on October 10, 1970. Several coups followed and a period of military rule was ended when a new constitution was established that ushered in a period of democratic rule in the early 2000's. An ethnically diverse population make up the almost one million residents.The following questions have been addressed in this article: What is the Qualification for Fijian Copyright?
What is the Duration of Copyright?
What are the Remedies for Copyright Infringement?
IBLS Editorial Board
Staff Attorney View details... | 6/1/2008 7:35:56 PM |
| 12 | 2103 - Goods And Services Tax (gst) On E-commerce Transaction In New Zealand
In New Zealand, tax is imposed on the supply of services under the Goods and Services Tax Act of 1985. The Goods and Services Tax (GST) is not applicable to the service physically performed outside New Zealand and the growth of E-commerce has aggravated these distortions by simplifying the means by which suppliers may locate themselves offshore.The following questions have been addressed in this article: What are the problems in the application of GST on E-commerce?
How is GST applicable to goods purchased overseas or exported second-hand goods sold through the Internet?
IBLS Editorial Board
Staff Attorney View details... | 3/24/2008 5:17:47 AM |
| 13 | 2475 - Defamation Law In Australia
The Australian law on defamation tends to follow its English counterpart, although there are differences introduced by state statutes and by an implied constitutional limitation on governmental powers to limit political speech. The laws on defamation in Australia are a matter of state concern. Yet, they have been progressively standardized across states since the enactment of the model Defamation Act on January 1, 2006. The only state that did not adopt fully the model law of 2006 was Tasmania, which retained the right for suits on behalf of the dead.
In Australia, defamation actions are essentially concerned with damage to reputation, rather than publication being untrue or an invasion of a plaintiff's privacy. This article defines important Australian defamation law’s terms like ‘publication’ and ‘injurious falsehood;’ it also provides information on the statute of limitation for defamation actions in Australia; and briefly informs on what truly constitutes defamation under Australian law.The following questions have been addressed in this article: What is meant by "a publication"?
Is there a statute of limitations for defamation actions in Australia?
What is the meaning of “injurious falsehood”?
What Constitutes defamation in Australia?
IBLS Editorial Board
Staff Attorney View details... | 7/29/2007 3:58:00 PM |
| 14 | 2220 - Regulating Taxation Of Online Gambling In Australia
Subject to certain regulations, online gambling is legal in Australia. But, for example, it is illegal for online gambling operators in Australia to solicit or accept wagers from people in the United States. In addition, the Interactive Gambling Act prohibits the access of Australian residents to certain interactive gambling sites. It allows interactive sports betting and wagering services, but stipulates penalties for providing interactive gambling services to a customer physically present in Australia. An interactive gambling tax is paid by a licensee for each authorized game conducted in Australia.The following questions have been addressed in this article: What are the penalties levied under the Australian Interactive Gambling Act 2001?
Can residents of foreign countries gamble at online casinos in Australia?
Was it legal for Australia residents to use interactive gambling services during the moratorium period between May 2000 and May 2001?
IBLS Editorial Board
Staff Attorney View details... | 6/21/2007 12:26:30 PM |
| 15 | 2480 - General Overview To The Madrid Protocol
The Madrid Protocol is a world organization for the formal recognition of copyright marks. The attendant agreement is officially titled the “Madrid System for the International Registration of Marks”, and put into layman's terms it is an organization that allows member states the opportunity to make international their copyrighted marks in an easy to use, economical and efficient manner. It was initiated through the Madrid Agreement Concerning the International Registration of Marks, established on April 14, 1891, and sought a rational forum and proof system to allow member nations to protect trademarks regarding goods or for services. The application is done once, with one fee in a single currency and in one language. This allows a much easier process and renewal. To better understand this vitally important facet of Intellectual Property Rights defense, these questions will be answered: What is the Madrid Protocol?; What is the “Documentary Evidence of Legitimacy of Use of Certain Elements of Mark”?; How Long Does the Copyright Hold?; Who Can File for the Madrid Notice & Protection?; What are the Fees for Registration?; What Benefits are there to Using the Madrid Protocol?The following questions have been addressed in this article: What is the Madrid Protocol?
What is the “Documentary Evidence of Legitimacy of Use of Certain Elements of Mark”?
How Long Does the Copyright Hold?
Who Can File for the Madrid Notice & Protection?
What are the Fees for Registration?
IBLS Editorial Board
Staff Attorney View details... | 6/20/2007 8:05:11 AM |
| 16 | 1777 - Regulation Of Offshore Gambling
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 to evade restrictive local laws by using servers located in more liberal jurisdictions. The current global trend seems to be tilting toward the prohibition of offshore online gambling.The following questions have been addressed in this article: How is onshore gambling regulated?
What are the main issues regarding offshore gambling?
How is offshore gambling regulated?
How is offshore online gambling regulated in the United States?
IBLS Editorial Board
Staff Attorney View details... | 6/16/2007 6:46:20 AM |
| 17 | 2251 - European Commission And France May Wrestle On Gambling
The French authorities’ detention and arrest of two chief executives of the Austrian online gambling operator Bwin has created a new episode in the European Commission’s gambling policy. The two executives were detained by the French authorities, alleging violation of the French territorial gaming laws that ban foreigners from conducting and advertising gambling services in France. This summary addresses the controversy between European Commission and France regarding Bwin and its impact against France, as the first clash between the European Union and a European Union member on the issue of online gambling.The following questions have been addressed in this article: What is the current controversy between European Commission and France regarding Bwin?
What actions are the EU and EC considering against France as a result of this affair?
Which EU laws and regulations are applicable to this situation?
On what grounds are national restrictions on gambling services justified?
IBLS Editorial Board
Staff Attorney View details... | 5/31/2007 3:36:50 PM |
| 18 | 2360 - Identity Theft Over The Internet And Australian Legislations
In order to protect individuals’ personal information from unnecessary intrusion or misuse, many countries have enacted data protection laws. In Australia, there is the Federal Privacy Act of 1988, which is complemented by privacy laws in certain Australian states. Increasingly, laws are being proposed and/or enacted and they intend to deal with identity theft crime that unfairly infringe or threaten Internet users' privacy and other civil liberties.The following questions have been addressed in this article: Is identity theft a crime in Australia?
What must victims of identity theft prove in order to avail themselves of the benefit of statutory rights available to them?
What are main Acts in Australia that deal with privacy and security of personal information?
What are the other laws deal with the security of information?
IBLS Editorial Board
Staff Attorney View details... | 4/17/2007 1:50:20 PM |
| 19 | 2226 - Australia-united States Free Trade Agreement (ausfta) And E-commerce
On January 1, 2005, the United States and Australia concluded a comprehensive free trade agreement (AUSFTA), which was designed to eliminate and reduce tariffs and other trade barriers and to promote mutual economic growth and prosperity. This Agreement provides that there will be no barriers to trade conducted electronically and also makes permanent the current practice of not subjecting such transmissions to customs duties.The following questions have been addressed in this article: Is customs duty levied on the delivery of digital products under AUSFTA?
How are digital products treated under AUSFTA?
IBLS Editorial Board
Staff Attorney View details... | 12/7/2006 7:21:24 PM |
| 20 | 2214 - Importing Goods Into Australia Through The Internet
Australia is a member of the General Agreement on Tariffs and Trade (GATT), which outlines many aspects of Australia's trade laws, including imports. In Australia, if a person arranges for goods to be brought into Australia, he is regarded by Customs as the importer of those goods. Any goods purchased over the internet and delivered into the country are also considered imports and are subject to import duty and Goods and Services Tax (GST) where applicable.The following questions have been addressed in this article: Do goods purchased via the Internet qualify as imports in Australia?
Which goods are dutiable in Australia?
How are imported goods with a value of $1,000 AUS or less cleared through customs?
How are imported goods with a value of more than $1,000 AUS cleared through customs?
How is Customs valuation done in Australia?
IBLS Editorial Board
Staff Attorney View details... | 12/6/2006 7:47:52 PM |
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