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CHAPTER 8 : E-BUSINESS LAW AND TAXATION - Coggle Diagram
CHAPTER 8 : E-BUSINESS LAW AND TAXATION
USE AND PROTECTION OF INTELLECTUAL PROPERTY IN ONLINE BUSINESS
Intellectual property
Right of publicity
Online businesses must avoid :
deceptive trade practices
false advertising claims
defamation or product disparagement
COPYRIGHT ISSUES
right granted by government to the author of literary or artistic work
idea contained in an expression
copyright law difficult to apply
vicarious copyright infringement
PATENT ISSUES
exclusive right granted by government to an individual
Invention must be - genuine, novel, useful
Business process patent - protects specific set of procedures for conducting a particular business activity
TRADEMARK ISSUES
Trademark- distinctive mark, device, motto implement company affixes to goods it produces
Service mark - similar to trademark, identifies services provided
Trade name - name business uses to identify itself
NEW TYPES OF ONLINE CRIMES
Cyberbullying - using technology to harass, embarass others
Sexting - sending sexually explicit messages or photos using mobile phones
Internet can help law enforcement
DOMAIN NAMES AND INTELLECTUAL PROPERTY ISSUES
Cybersquatting - registering trademarked domain name
Name changing (typosquatting)
registering a generic name
TAXATION AND ELECTRONIC COMMERCE
Several types of taxes
Income taxes
Transaction taxes
Property taxes
Greatest concern, sales and income taxes
NEXUS
Connection between tax-paying entity and government
Activities creating nexus (United States)
National nexus issues - business conducted in more than one country
IMPORT TARIFFS
Countries regulate import and export of goods
Tariffs (customs duty, duty)
Subject to tariffs
goods ordered online
products delivered online