User Participation in Value Creation

This article examines HM Treasury’s proposal to account for the active participation of users in value creation in certain digital platforms. The first key question is whether there is any reason to believe, as HM Treasury suggests, that users only meaningfully or actively contribute to value creation in the context of certain digital platforms. The article accordingly explores the factors HM Treasury sets out for the attribution of income to active user participation, including features such as network effects, multisided business models, and a lack of physical presence in the jurisdiction of the user. It concludes that if a user participation concept were adopted into international tax norms, it is unlikely to be limited to digital businesses or to the business models particularly highlighted in the proposal issued by HM Treasury. The analysis proceeds by considering the factors set out by HM Treasury for the attribution of income to active user participation in the context of pharmaceuticals and biologics, the financial sector, and the “internet of things”. For example, the article concludes that under HM Treasury’s user participation theory, returns from certain London-based financial intermediation businesses would need to be reallocated to other jurisdictions. Moreover, as the internet of things develops, one would expect the range of business affected by the active user participation concept to constantly expand

Gambling and the Law®: An Introduction to the Law of Internet Gambling

This article brings to gaming researchers, with or without a legal education, a roundup of major issues and problems in the unsettled field of Internet gaming. By citing laws, cases, articles and treatises this annotated essay leads the reader through the maze of confusion and contradiction that now clutters the legal scene. Topics touched on include: elements of gambling, Federal, state and local gambling regulation, organized crime implications, extraterritorial jurisdiction, police power and advertising. Conclusions are addressed to businesses considering the risks of operating Internet gambling web sites

Committee Jurisdiction, Congressional Behavior and Policy Outcomes

The literature on congressional committees has largely overlooked the impact of jurisdictional fights on policy proposals and outcomes. This paper develops a theory of how legislators balance the benefits of expanded committee jurisdiction against preferred policy outcomes. It shows why a) senior members and young members in safe districts are most likely to challenge a committee’s jurisdiction; b) policy proposals may be initiated off the proposer’s ideal point in order to obtain jurisdiction; c) policy outcomes will generally be more moderate with jurisdictional fights than without these turf wars. We empirically investigate these results examining proposed Internet intellectual property protection legislation in the 106th Congress

Trademark Searching Tools and Strategies: Questions for the New Millennium

The intent of this discussion is to raise questions about trademark searching which will be discussed in future issues of IDEA. I will lead you through the questions raised by my journey through primarily legal literature in treatises and periodicals on the Lexis and Westlaw platforms

Offshore Financial Havens: Their Role in International Capital Flows

The purpose of this paper is to study the role of offshore financial havens in international capital flows. We examine the effects of being a tax haven, a money laundering centre or an offshore financial centre (OFC), which often overlap. We want to see whether these places are used as entrepots (which means temporary storage for funds) or as investment places or both. We mainly use two complementary data sets: bilateral cross-border asset holding and financial intermediation. One is a stock variable and the other one is a flow variable. We apply the gravity model to bilateral cross-border asset holding between 223 host countries and 67 source countries from Coordinated Portfolio Investment Survey (CPIS). We find that tax havens and OFCs attract more asset investment while money laundering centers scare potential investors away. We then use the flow variable of financial intermediation from UNdatabase and find value of financial intermediation is higher in OFCs and lower in money laundering centers. There is no significant relationship between tax haven and financial intermediation. Our results show that the role of offshore havens in facilitating illegal activities like tax evasion and money laundering is overstated in the previous studies. By allowing parameter shifting in the model, we also find the competitive advantages of offshore finance in facilitating tax avoidance or evasion and money laundering have been eroded due to recent years' global action against tax evasion and money laundering

Children are Crying and Dying While the Supreme Court is Hiding: Why Public Schools Should Have Broad Authority to Regulate Off-Campus Bullying Speech

Bullying has long been a concern for students, parents, teachers, and school administrators. But technological advances—including the internet, cell phones, and social media—have transformed the nature of bullying and allow “cyberbullies” to extend their reach far beyond the schoolhouse gate. The U.S. Supreme Court established that schools may regulate on-campus speech if the speech creates a substantial disruption of, or material interference with, school activities. However, the Court has yet to rule on a school’s ability to regulate students’ off-campus bullying speech. This Note examines how various courts have approached the issue, analyzes the current circuit split, and ultimately proposes that schools should have the authority to discipline students for off-campus bullying speech

BlogForever D3.3: Development of the Digital Rights Management Policy

This report presents a set of recommended practices and approaches that a future BlogForever repository can use to develop a digital rights management policy. The report outlines core legal aspects of digital rights that might need consideration in developing policies, and what the challenges are, in particular, in relation to web archives and blog archives. These issues are discussed in the context of the digital information life cycle and steps that might be taken within the workflow of the BlogForever platform to facilitate the gathering and management of digital rights information. Further, the reports on interviews with experts in the field highlight current perspectives on rights management and provide empirical support for the recommendations that have been put forward