Netlaw

As the Internet becomes increasingly commercialized, the role of national and international laws for regulating the Internet moves to the forefront. The unique nature of conducting business and communicating over the Internet challenges numerous well-established legal principles and standards. Internet law, or NetLaw, deals with the legalities of Internet usage and provides an understanding of how laws interrelate with other aspects of online culture and society. This short tutorial explores the most important legal issues raised by the expanding use of the Internet and provides a general understanding of the concept, benefits and recent developments of NetLaw

Privacy, Security, and Data Integrity

The 1997 Mid-year Meeting of the American Society for Information Science (ASIS) was held in Scottsdale, Arizona, the first week of June. As the heat reached triple digits outside, 300 ASIS members and interested others inside held heated discussions on issues surrounding Information Privacy, Security, and Data Integrity. The timing was good -- just a week before the Federal Trade Commission hearings about online privacy. A poll released at the hearings showed that over half of the computer users in the U.S. support laws on computer privacy, and major companies such as Microsoft and Netscape are supporting technological safeguards to protect Web site visitors\u27 privacy. The ASIS meeting held sessions that discussed legal, technological, and ethical protections of online users\u27 privacy. Privacy in the personal arena and privacy in the professional arena were both covered, although there may be inherent conflicts. As individuals, we may want stringent safeguards to protect our privacy, while in our information workplaces we may be charged with gathering as much information as possible about other companies or about individuals

A study of computer on-line regulation: advertising, copyright, free speech, libel and privacy

This research project concerned identifying and detailing current and needed laws governing on-line communication. Through a representative literature review, the author compiled a list of industry leaders for interview via electronic mail. The author surveyed 35 individuals to gather public opinion on the following areas: advertising, copyright, free speech, libel and privacy. The author looked for general opinions and attitudes. The author analyzed the content of each response using simple frequencies and searched for commonalities within the survey sample responses. The study identifies public opinion regarding current on-line communication policy. However, answers and recommendations concerning on-line law were not found. Respondents stressed the need to identify an enforcement mechanism before developing legal policy

Income Tax – Sale of a going concern: Assumed Contingent Liabilities Clarification versus legislative reforms

The income tax consequences that flow from the assumption of contingent liabilities as part of the sale of a going concern is a contentious matter that continues to frustrate sellers and purchasers. The challenges faced by sellers and purchasers include inherent mismatches between the objects of accounting practice and that of income tax legislation; inconsistent policy formulation by National Treasury (Treasury) and the South African Revenue Service (SARS), and income tax legislation and case law that do not adequately recognise the economic effect of these transactions for sellers and purchasers. These, and other, challenges are highlighted and unpacked in this study by evaluating accounting standards, the Income Tax Act 58 of 1962 (ITA), case law and publications by SARS. In recent years there have been increasing calls for Treasury and Parliament to intervene by means of legislative reforms and for SARS to issue guidelines, in order to provide clarity regarding the income tax consequences for sellers and purchasers. New provisions and amendments to the ITA were proposed in the Draft Taxation Laws Amendment Bill of 2011 (draft Bill). The proposed legislative reforms were however withdrawn before the Taxation Laws Amendment Bill of 2011 was introduced in Parliament. Interpretation Note 94: Contingent Liabilities Assumed in the Acquisition of a Going Concern (IN94) was published by SARS during the latter part of 2016, with the aim of setting out principles which can serve as an interpretative guide for the determination of the income tax consequences for sellers and purchasers. This study investigates whether IN94 adequately addresses the challenges highlighted in this dissertation. The Davis Tax Committee, in its Report on the Efficiency of South Africa's Corporate Income Tax System, states that while SARS has attempted to address some of the shortcomings in respect of the taxation of contingent liabilities through interpretation notes and rulings, this is unsatisfactory as it is the legislation which requires amendment in order to address the shortcomings. In the final part of this study, the legislative reforms proposed in the draft Bill iv are evaluated, and the case is made for the reconsideration of comprehensive legislative reforms in order to create more certainty for sellers and purchasers

Teaching Cyberlaw

Over the past dozen years, Cyberlaw courses have become a staple of the law school curriculum. This Essay explores methodological and pedagogical issues raised by these courses. The Essay considers the organization of a Cyberlaw curriculum in Part I, some challenges posed by Cyberlaw courses in Part II, some tools to teach Cyberlaw courses in Part III, evaluation methods in Part IV, and teaching materials in Part V