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CHAPTER 8: E-BUSINESS LAW AND TAXATION - Coggle Diagram
CHAPTER 8: E-BUSINESS LAW AND TAXATION
Import tariffs
Countries regulate import and export of goods
Tariffs (custom duty, duty)
Subject to Tariffs
Good ordered online
Product delivered online
Nexus
National nexus issues- business conducted in more than one country
Connection between tax- paying entity and government
Activities creating nexus (United States)
Taxation and Electronic Commerce
Greatest concern, sales and income taxes
Several types of taxes
Property taxes
Transaction taxes
Income taxes
New types of online crimes
Internet can help law enforcement
Cyberbullying- using technology to harass
Sexting- sending sexually explicit messages
Domain names and Intellectual Property Issues
registering a generic name
Cybersquatting- registering trademarked domain name
name changing
Trademark issues
Trademark- distinctive mark, device, motto implement company
Service mark- similar to trademark, identifies services provided
Trade name- name business uses to identify itself
Patent Issues
exclusive right granted by government
intention must be- genuine, novel, useful
Business processes patent- protects specific set of producers for conducting a particular business activity
Copyright Issues
right granted by government to the author of literary
idea contained in an expression
copyright law difficult apply