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Taxes and the Internet Image

Taxes and the Internet

Stanley P. Jaskiewicz

Taxes and the Internet have generated a continuous stream of discussion ' but not much more. For all that has been written over the years, remarkably little has happened, other than the passage (and periodic temporary renewals) of the Internet Tax Freedom Act, and pressure on national firms' online operations to collect tax (as described below). The 'problems' ' untaxed economic activity ' that have created so much uncertainty for e-commerce firms and their customers alike remain just as much of an unknown risk, without a solution in sight. Perhaps the continued growth of e-commerce will simply be the unintended result of this inaction, the tax accountant's equivalent of the physician's motto, 'do no harm' ' that is: our tax system has done nothing to get in the way of e-commerce.

<b><i>Commentary: </b></i>Keep the Core Neutral: ICANN Policy Proposes to Restrict New Domain Names Image

<b><i>Commentary: </b></i>Keep the Core Neutral: ICANN Policy Proposes to Restrict New Domain Names

Robin D. Gross

The Internet Corporation for Assigned Names and Numbers ('ICANN'), the private California corporation set up by the United States Commerce Department in 1998 to manage and control the Internet's root server, is developing a policy to introduce new generic Top-Level Domains. Unfortunately, the draft policy ignores freedom of expression guarantees, expands the rights of trademark owners on the Internet and sets up an arbitrary and subjective process in which ICANN will decide what ideas may be expressed in Internet domain names ' and by whom.

Bit Parts Image

Bit Parts

Stan Soocher

Book Publishing/Personal Jurisdiction; Copyright Infringement/Preliminary Injuctions; Right-of-Publicity Claims/Insurance; Theatrical Productions/Personal Jurisdiction; Video-Game Statutes/Constitutionality.

Attorney Fees Ruling Image

Attorney Fees Ruling

ALM Staff & Law Journal Newsletters

Copyright Infringement.

Features

Clause & Effect Image

Clause & Effect

ALM Staff & Law Journal Newsletters

Recording Agreements/Forum-Selection Clause; Royalty Claims/Letter of Inducement; TV Music Scores/Synchhornization Royalties.

Counsel Concerns Image

Counsel Concerns

ALM Staff & Law Journal Newsletters

Disqualification Motion.

Keeping Track of Celebrity Image Use Image

Keeping Track of Celebrity Image Use

Kellie Schmitt

For celebrities, image is everything. For the entertainment lawyers who represent their interests, that means confronting ever more complex efforts to profit from (or poison) a client's fame. Among the talent-side lawyers, there's a small club of firms doing the lion's share of the image work for the big stars.

Cameo Clips Image

Cameo Clips

ALM Staff & Law Journal Newsletters

Concert Tours/Deal Breakdown; Right of Publicity/Web Photo Display; TV Interviews/Anti-SLAPP Law.

Features

Decision of Note: No Interference Seen in Failure of Deal Talks Image

Decision of Note: No Interference Seen in Failure of Deal Talks

ALM Staff & Law Journal Newsletters

The Appellate Court of Conn-ecticut affirmed that the rap group Fort Knox failed to establish that a member's brother tortiously interfered with the group's business expectancy of entering into a recording contract with rap mogul Master P.

Solving the Fight over Union Residuals Image

Solving the Fight over Union Residuals

Schuyler Moore

The Writers Guild of America has been negotiating with the Alliance of Motion Picture &amp; Television Producers for a new collective bargaining agreement. The current agreement expires on Oct. 31, 2007. The current agreements of the Directors Guild of America and Screen Actors Guild of America end on June 30, 2008. This article summarizes some of the key conflicts that may trigger threatened guild strikes. Most of these issues relate to the income base and calculation of residuals. This article suggests a simple and fair alternative method for calculating residuals that eliminates all the contentious issues, not just in the pending negotiations of the guild agreements, but also in practice.

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