Phd thesis on e-commerce

In Chapter 4 we examine characterization of income that comes from payments related to goods protected by intellectual or industrial property laws.

Retailers have a legal responsibility to keep any personal details they collect safe. It is also much more difficult for customers to determine the authenticity of websites.

The ability to identify the USP is the ability to install a productive and profitable e-commerce strategy. In chapters 3 and 4 we examine the main issues concerning the tax treatment of income obtained electronically.

On the contrary, intangible property is generated by a creative process or by human conceptual endeavour such as literary, dramatic, musical, artistic and scientific works that is capable of legal protection, e.

Particularly, our analysis is circumscribed to the e-business entirely carry out by the web.

e commerce paper presentation topics

It has become important for organisations and their online presence to identify the risks and threats to security in order to promote a safer security environment. Therefore, in Chapter 4 we analyse also some relevant cases in order to establish if the transfer of software involves a copyright i.

Online shopping dissertation topics

In brief, it is arguable that the laws in this area are generally proved to have been made at the behest of lobby groups that sit behind large profit-making organisations so that customers are then generally left to suffer. The Commentary on the OECD Model Tax Convention characterizes as business profits instead of royalties almost all payments made for all intangible goods delivered electronically, on the ground that the subject-matter of those transactions are copies of images, sounds or text rather than the right to exploit them commercially. Therefore, in Chapter 4 we analyse also some relevant cases in order to establish if the transfer of software involves a copyright i. Retailers have a legal responsibility to keep any personal details they collect safe. Besides, compensation for the use of intellectual property is in general referred to as a royalty see Chapter 4. Hackers may try to gain access to sensitive information stored in the web servers, such as credit card information, bank account details and even personal details for identity theft. In OECD Model Tax Convention, income derived from the grant of the right to use software is not expressively characterized as a royalty. Security and trust threats come from two areas in e-commerce — threat from third party attacks on legitimate transactions between a retailer and the customer and threat from fraudulent retailers to customers. First of all, in Chapter 1 we clarify the meaning of the above mentioned items from a direct taxation perspective and we give an overview about the main characteristic of e-commerce and the main legal and economic implications of the so called new economy.

This distinction is quite important because the entity that operates the server hosting the website is normally different from the entity that carries on business over the Internet by an hosting agreements. Savvy retailers have been quick on the uptake, providing content and delivery mechanisms more suited to the m-commerce platform.

A good knowledge of the mechanisms of the technology is required in order to take full advantage of the opportunities available. This makes it very difficult to trust that the retailers are who they claim to be. One of the major perceived threats of e-commerce is the issue of security.

The commentary on the OECD Model Tax Convention published in July take the novel view that payments made under arrangements between a software copyright holder and a distribution intermediary do not constitute a royalty if the rights acquired by the distributor are limited to those necessary for the commercial intermediary to distribute copies of the software.

Rated 7/10 based on 116 review
Download