Category Archives: e-Commerce

Library Highlights: Taxation

From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Steven A. Bank

KF6464 .B36 2010

From the Publisher: The U.S. corporate income tax – and in particular the double taxation of corporate income – has long been one of the most criticized and stubbornly persistent aspects of the federal revenue system. Unlike in most other industrialized countries, corporate income is taxed twice, first at the entity level and again at the shareholder level when distributed as a dividend. The conventional wisdom has been that this double taxation was part of the system’s original design over a century ago and has survived despite withering opposition from business interests. In both cases, history tells another tale. Double taxation as we know it today did not appear until several decades after the corporate income tax was first adopted. Moreover, it was embraced by corporate representatives at the outset and in subsequent years businesses have been far more ambivalent about its existence than is popularly assumed.  From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present is the first historical account of the evolution of the corporate income tax in America. Professor Steven A. Bank explains the origins of corporate income tax and the political, economic, and social forces that transformed it from a sword against evasion of the individual income tax to a shield against government and shareholder interference with the management of corporate funds.

Decoding the U.S. Corporate Tax Related and Supplementary Consumer Law

Daniel N. Shaviro

KF6455 .S53 2009

From the Publisher: “The corporate tax could soon be headed in new directions,” Dan Shaviro writes in Decoding the U.S. Corporate Tax, wherein he assesses the threats to America’s corporate tax code and challenges conventional wisdom on the best avenues for reform. Shaviro dissects the vagaries of the law, lays out the fundamental policy issues, and considers the road ahead. As rising globalization, capital mobility, financial innovation, and political polarization combine to destabilize tax policy and government revenue, Shaviro maps the path to fair, revenue-generating reform.

Corporate Income Taxation

Douglas A. Kahn

KF6464 .K28 2009

From the Publisher: This book provides a comprehensive overview of federal corporate income taxation valuable both for the generalist who has minimal contact with the subject and the specialist who is immersed in the topic. It is also a useful resource for law students taking a course in this area. It can serve as a course book that provides an introduction to the subject, as well as a resource for problems that the teacher can readily customize from examples in the book.

Corporate Taxation: Examples & Explanations

Cheryl D. Block

KF6465 .B557 2010

From the Publisher: Examples & Explanations: Corporate Taxation offers a remarkably clear treatment of a complex area of tax law. Demystifying Subchapter C, Cheryl D. Block methodically explains all of the tax issues that arise from the formation of the corporation to liquidation. Students learn by applying the concepts in multiple problem sets and comparing their answers to Block’s thorough analysis. Making complicated tax laws understandable, this straightforward introduction to the principles of corporate taxation offers: logical cradle-to-grave organization—modified by considering corporate liquidations prior to the more complex materials on tax-free reorganizations. numerous diagrams that illustrate the complexities and relational aspects of corporate transactions, practical skill development that will enable students to identify the details that really matter in the larger context, examples and explanations that test students’ understanding and provide an opportunity to apply what they have learned in each chapter and a modular chapter structure that easily adapts to different teaching approaches.

Global E-Business Law & Taxation

editor in chief, Ana D. Penn

K1005 .G56 2009

From the Publisher: As electronic commerce has taken off around the world, countries have struggled to participate in the boom without sacrificing key tax revenue. In recent years, there has been a worldwide explosion in the regulation of e-business, particularly in the area of taxation. Global E-Business Law and Taxation offers expert insight and guidance for practitioners who are involved in e-business transactions. The contributors of this publication, local tax practitioners with in-depth knowledge of their respective jurisdictions, share expert commentary and analysis with the reader. Global E-Business Law and Taxation compares and contracts e-business tax laws and regulations in North America; Europe, the Middle East and Africa; Latin America; Asia; Australia; and select offshore jurisdictions. Each of the regional sections includes an analysis of e-business taxation developments in major countries within the region.

Comparative Income Taxation: A Structural Analysis

Hugh J. Ault and Brian J. Arnold

K4505.4 .A95 2010

From the Publisher: The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime for a single individual to achieve that level of understanding of the nine income taxes compared in this volume. Suppose, however, that an international group of tax law professors, each expert in his own national system, were asked to describe how that system resolved specific problems of income tax design with respect to individuals, business organizations, and international transactions. Suppose further that the leaders of the group wove the resulting answers into a single continuous exposition, which was then reviewed and critiqued by a wider group of tax teachers. The resulting text would provide a convenient an comprehensive introduction to foreign approaches to income taxation for teachers, students, policy-makers and practitioners.

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Library Highlights: Law & the Internet

Virtual Freedom: Net Neutrality and Free Speech in the Internet Age
Dawn C. Nunziato
KF4772 .N86 2009
From the Publisher: Communications giants like Google, Comcast, and AT&T enjoy increasingly unchecked control over speech. As providers of broadband access and Internet search engines, they can control online expression. Their online content restrictions – from obstructing e-mail to censoring cablecasts – are considered legal because of recent changes in free speech law. In this book, Dawn Nunziato criticizes recent changes in free speech law in which only the government need refrain from censoring speech, while companies are permitted to self-regulate. By enabling Internet providers to exercise control over content, the Supreme Court and the FCC have failed to protect the public’s right to access a broad diversity of content.

Nunziato argues that regulation is necessary to ensure the free flow of information and to render the First Amendment meaningful in the twenty-first century. This book offers an urgent call to action, recommending immediate steps to preserve our free speech rights online.

The Law of Virtual Worlds and Internet Social Networks
Andrew Sparrow
KD667.C65 S68 2010
From the Publisher: Virtual worlds are the latest manifestation of the internet’s inexorable appetite for development. Organisations of all kinds are enthusiastically pursuing the commercial opportunities offered by the growth of this phenomenon. But if you believe that there are no laws which govern internet social networks and virtual worlds this book will persuade you otherwise. There is law, and a good deal of it. Why would there not be?

As with many other aspects of the world wide web, this new medium is unregulated and offers many opportunities for companies to damage their reputation, run into a whole host of problems relating to intellectual property, trade marks and copyrights, and compromise the rights of individuals participating within the virtual environment. By reading The Law of Virtual Worlds and Internet Social Networks you will gain a good understanding of the legal issues which govern this expanding and fascinating world – are you ready for the leap from internet plaything to meaningful social and business tool? [this book] is an essential reference for advertising and media agencies; television broadcast producers; academic institutions including university law, knowledge and information departments. In fact, it has been written for anyone interested in virtual worlds and social networks whether commercially because you want to explore the possibilities such environments present, or for academic curiosity.

Internet Law in a Nutshell
Michael L. Rustad
KF390.5.C6 R87 2009
From the Publisher: The book begins with a review of the history, technology, and competing theories of the Internet that enables a deeper understanding of case law and statutory developments discussed in the substantive chapters. It covers the history of the Internet through the rapidly evolving Web 3.0, competing theories of Internet governance, cyber jurisdiction and enforcement of judgments, choice and conflicts of law, cybertorts, online contracting and licensing, the protection of online intellectual property assets, the protection of online privacy, criminal liability for Internet activity, and European Community directives such as the E-Commerce Directive, Brussels Regulation, and Rome I Regulation.

In Search of Jefferson’s Moose: Notes on the State of Cyberspace
David G. Post
K564.C6 P67 2009
From the Publisher: In 1787, Thomas Jefferson, then the American Minister to France, had the “complete skeleton, skin & horns” of an American moose shipped to him in Paris and mounted in the lobby of his residence as a symbol of the vast possibilities contained in the strange and largely unexplored New World. Taking a cue from Jefferson’s efforts, David Post, one of the nation’s leading Internet scholars, here presents a pithy, colorful exploration of the still mostly undiscovered territory of cyberspace–what it is, how it works, and how it should be governed.

What law should the Internet have, and who should make it? What are we to do, and how are we to think, about online filesharing and copyright law, about Internet pornography and free speech, about controlling spam, and online gambling, and cyberterrorism, and the use of anonymous remailers, or the practice of telemedicine, or the online collection and dissemination of personal information? How can they be controlled?

Should they be controlled? And by whom? Post presents the Jeffersonian ideal–small selfgoverning units, loosely linked together as peers in groups of larger and larger size–as a model for the Internet and for cyberspace community self-governance. Deftly drawing on Jefferson’s writings on the New World in Notes on the State of Virginia , Post draws out the many similarities (and differences) between the two terrains, vividly describing how the Internet actually functions from a technological, legal, and social perspective as he uniquely applies Jefferson’s views on natural history, law, and governance in the New World to illuminate the complexities of cyberspace.

E-Commerce and Internet Law: Treatise with Forms
Ian C. Ballon
KF390.5.C6 B35 2009
From the Publisher: The revised and updated edition of this comprehensive work provides you with a complete legal authority on e-commerce and Internet law, covering business-to-business and business-to-customer issues, regulatory issues, and emerging trends. It includes practice tips and forms and its unique organization facilitates finding quick answers to your questions. This valuable resource on Internet and ecommerce issues contains nearly 10,000 detailed footnotes, plus references to more than 100 unpublished court decisions, many of which are not available anywhere else.

Privacy and the Internet: Your Expectations and Rights under the Law
Revised and updated by Margaret C. Jasper
KF1263.C65 J38 2009
From the Publisher: The Internet is the most significant medium of both commercial and financial communications and transactions. It has become the nation’s primary vehicle for the exchange of news, mail, and general information. Unfortunately, these benefits often expose Internet users to serious privacy risks which may have catastrophic results. Thus, it is crucial that Internet users understand how to safely and securely “surf the net,” without exposing themselves to criminal activities which infringe on their privacy.

This almanac discusses some of the most important security methods, including the effective use of passwords, utilizing virus software, installing firewalls, understanding encryption technology, and being vigilant about the type of information one shares on the Internet. Internet identity theft is also addressed.

In addition, this fully revised publication outlines Internet privacy policies and applicable laws placed upon various entities designed to protect private information of Internet users. A discussion of online privacy protection for children, which encompasses the governing laws are included. Finally, this almanac sets forth the role of the Federal Trade Commission (FTC) in enforcing privacy rights, including a review of some of the major enforcement cases brought by the FTC. The Appendix provides resource directories, applicable statutes, and other pertinent information and data. The Glossary contains definitions of the terms used throughout the almanac.