Who will collect the taxes on the new silk road?

Article Abstract:

The increasing popularity of electronic commerce could lead to conflicts between states and between nations regarding who has the right to tax. A state has a right to impose income and sales tax on individuals when there is adequate contact with the state, or nexus. Because physical presence is the conventional indicator of nexus, it becomes confusing as to who gets to impose tax on electronic commerce, an activity that does not involve physical presence at all. States are expected to battle it out among themselves to obtain the right to taxation. As of 1996, there are two relevant Supreme Court rulings regarding this situation but neither is definitive enough to provide clarifications. This problem is compounded when international trade through electronic commerce is involved because no central international governing body exists to offer a binding resolution. Tax issues could thus become a source of contention between governments.

Evaluation, Taxation, Electronic commerce, E-commerce, State taxation

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Spam and cheese?

Article Abstract:

Unsolicited mass e-mail postings have become a major problem for the Internet community. Uninvited e-mails, referred to as 'spam,' are transmitted to several users with commercial intent and has become the new medium for postal scam. They are typically merely annoying although they can be a major threat to the system because they can overload and therefore slow down the network. In addition to the strain they put on the system, spams can be a major waste of time of the recipients. So-called spam vigilantes are fighting these mailings by overloading the server of the spammer. They also publish the names, voicemail numbers, home addresses and social security numbers of spammers. They also urge others to fight back against these senders.

Management, Prevention, Electronic mail systems, Email, Mail fraud

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