Jurisdiction to Tax. Another Word

Neurosis: another tough old word.

Yawat: Yet Another Word Alignment Tool

Yawat 1 is a tool for the visualization and manipulation of wordand phrase-level alignments of parallel text. Unlike most other tools for manual word alignment, it relies on dynamic markup to visualize alignment relations, that is, markup is shown and hidden depending on the current mouse position. This reduces the visual complexity of the visualization and allows the annotator to focus on one ...

Why Have Corporate Tax Revenues Declined? Another Look

The relative constancy of nonfinancial corporate tax revenues as a share of U.S. GDP masks offsetting trends in the ratio of corporate profits to GDP (declining) and the average tax rate (increasing). The average tax rate rose steadily between 1996 and 2003, an increase largely attributable to the importance of tax losses. This rise casts some doubt on the role of tax planning activities in red...

Jurisdiction over E Commerce

Expansion of business onto the Internet crosses national borders and creates uncertainty as to the propriety of jurisdiction by the courts of nations and their internal political units. Analysis of jurisdiction in United States law reveals that traditional rules provide guidance for resolving the question of constitutional jurisdiction in cases that cross geopolitical lines.

A Separate Jurisdiction For Cyberspace?

This article analyzes whether the technical characteristics of the Internet should create a separate legal jurisdiction, and if a separate jurisdiction would be beneficial to the Internet. Jurisdiction is a legal term for the limitation on the ability of a court to determine disputes. Generally, a nation state's jurisdiction only extends to individuals who reside within the country or to the tr...