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Law and Borders - The rise of law in Cyberspace.

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Abstract

Global computer-based communications cut across territorial borders, creating a new realm of human activity and undermining the feasibility--and legitimacy--of applying laws based on geographic boundaries. While these electronic communications play havoc with geographic boundaries, a new boundary, made up of the screens and passwords that separate the virtual world from the real world of atoms, emerges. This new boundary defines a distinct Cyberspace that needs and can create new law and legal institutions of its own. Territorially-based law-making and law-enforcing authorities find this new environment deeply threatening. But established territorial authorities may yet learn to defer to the self-regulatory efforts of Cyberspace participants who care most deeply about this new digital trade in ideas, information, and services. Separated from doctrine tied to territorial jurisdictions, new rules will emerge, in a variety of on-line spaces, to govern a wide range of new phenomena that have no clear parallel in the nonvirtual world. These new rules will play the role of law by defining legal personhood and property, resolving disputes, and crystallizing a collective conversation about core values.
Electronic copy of this paper is available at: http://ssrn.com/abstract=535
Electronic copy of this paper is available at: http://ssrn.com/abstract=535
... Additionally, it is crucial to grasp the distinctions among the three variations of electronic commerce: e-commerce involving physical items, e-commerce centered on intangible products, and e-commerce revolving around services. Johnson & Post, (1996) assert that all categories of electronic commerce share a global nature, operating across the world without strict adherence to national borders. Ecommerce effectively transcends or even eradicates geographical boundaries. ...
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This study explores the phenomenon of Base Erosion and Profit Shifting (BEPS) within the framework of Tanzanian taxation. It places a specific focus on the intricate Two-Pillar Solution proposed by the OECD to tackle BEPS-related challenges. The analysis encompasses an in-depth investigation of BEPS itself and a thorough examination of the OECD's Two-Pillar Solution, which encompasses the novel nexus and profit allocation rules under Pillar One and the proposition of a minimum global tax under Pillar Two. Furthermore, the study delves into the evolving global trend toward multilateralism in the realm of international taxation. The research concludes by presenting recommended solutions and offering insights into the future landscape of BEPS-related issues, while also providing valuable observations on the subject matter. This paper adopts a doctrinal approach and draws upon primary and secondary sources of literature, including Tanzanian tax laws, OECD guidelines, and other international principles. It is expected to be a valuable resource for policymakers, academics, think tanks, the academic community, tax departments, international trade entities, digital taxation stakeholders, online businesses, and the judiciary, facilitating a deeper understanding of BEPS and its implications.
... Additionally, it is crucial to grasp the distinctions among the three variations of electronic commerce: e-commerce involving physical items, e-commerce centered on intangible products, and e-commerce revolving around services. Johnson & Post, (1996) assert that all categories of electronic commerce share a global nature, operating across the world without strict adherence to national borders. Ecommerce effectively transcends or even eradicates geographical boundaries. ...
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Thesis
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Chapter
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Despite the century-long reiteration of the principle of territorial sovereignty, States are increasingly resorting to extraterritorial jurisdiction. This book comparatively analyses this phenomenon in US and European practice in the areas of economic sanctions, export control, anti-corruption and business & human rights. It makes the case that the territoriality-based system of jurisdiction is inadequate for allocating regulatory competences between States in international practice. As a result, this book proposes a new approach to conceptualizing jurisdiction by moving away from formal territoriality and towards considering extraterritorial jurisdiction from its function as an exercise of public authority.
Book
Full-text available
Despite the century-long reiteration of the principle of territorial sovereignty, States are increasingly resorting to extraterritorial jurisdiction. This book comparatively analyses this phenomenon in US and European practice in the areas of economic sanctions, export control, anti-corruption and business & human rights. It makes the case that the territoriality-based system of jurisdiction is inadequate for allocating regulatory competences between States in international practice. As a result, this book proposes a new approach to conceptualizing jurisdiction by moving away from formal territoriality and towards considering extraterritorial jurisdiction from its function as an exercise of public authority.
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