Legislative drafting mistakes can upset statutory schemes. The Affordable Care Act was nearly undone by such mistakes. The recent Tax Cuts and Jobs Act is rife with them. Traditional legal scholarship has examined whether courts should help resolve Congress's mistakes. But courts have remained...

This comment first defines the concept of e-comrnerce, discussing its development in the international market. The comment next examines the legal questions raised in the use of the Internet to facilitate business. Legally speaking, in order to promote efficiency in the world market this comment...

This article is discussing comparative approaches to the definitions of the e-commerce and e-payment. The international taxation systems, direct and indirect taxation, entity isolation and “arm's length principle” applied to entity isolation problem, resident-based and source-based taxation,...

“The internet has been the revolutionary technology of the new millennium, empowering consumers and businesses alike with blessings of connectivity” (Kotler & Armstrong 2004:72). The World economy gives today capital importance to e-commerce. In fact, most of the countries on this planet,...

The author discusses the EU Commission’s triad of proposals in the Digital Services Package of Winter 2020, i.e. the proposed Data Governance Act (DGA), Digital Markets Act (DMA) and Digital Services Act (DSA). These bills represent the hitherto most ambitious and broad regulatory project in...

This article examines the first on-line public offering of shares over the Internet. It considers how such offerings are regulated in the US and whether the current regulatory system in Australia is appropriate to protect investors in a global environment