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The emergence of Next Generation Networks (NGNs) raises profound challenges for regulators everywhere. Different regulatory authorities have approached these problems in strikingly different ways, depending in part on the overall regulatory milieu in which they operate, and in part on the nature...
Persistent link: https://www.econbiz.de/10014217936
This article discusses the legal status of links, in connection with the pending cases before the Court of Justice of the European Union in Svensson, C More and BestWater. Hyperlinks, deep links, framed links and embedded links are discussed. It focuses on the Opinion of the European Copyright...
Persistent link: https://www.econbiz.de/10014153227
The current tax laws are based heavily on concepts of physical geography, such as controlling premises and physical equipment or employing staff in the jurisdiction. The geographical concepts do not accommodate the cloud business model in any sensible way. As a consequence, the taxation of cloud...
Persistent link: https://www.econbiz.de/10014235577
When things go wrong, it is always good to find someone to blame. As the credit crisis started to unfold in 2007, credit rating agencies (“CRAs”) emerged as the villain – or scapegoat, one might say – for commentators and regulators alike. To sum up, observers accused CRAs of doing a...
Persistent link: https://www.econbiz.de/10013120955
Persistent link: https://www.econbiz.de/10001459328
This article proposes that U.S. international tax policy analysis must take into account non-tax regulation, which is … begins with the insight that taxation and regulation are in some sense substitutes. In light of the substitutability of … taxation and regulation, the article asks why U.S. international taxation diverges from U.S. international regulation …
Persistent link: https://www.econbiz.de/10013062715
challenges and tensions in charity governance and regulation in multiple jurisdictions, as presented by authors in the collection …
Persistent link: https://www.econbiz.de/10014360860
Persistent link: https://www.econbiz.de/10001511587
The governance of competition on global markets is an open policy question (lack of international competition policy). In this paper, it is analyzed to what extent different types of regulatory competition, which in other regulatory contexts (as, e.g., corporate law) can be beneficial, might...
Persistent link: https://www.econbiz.de/10013160523
competition might produce efficiency benefits that justify yielding federal or harmonized regulation in favor of decentralizing … economic coordination to their own liking, thus incorporating the preferences of consumers into the structure of regulation (a … instances and conditions under which regulatory competition might indeed work to improve the intrinsic efficiency of regulation …
Persistent link: https://www.econbiz.de/10011582057