Nothing impacts more on citizens than taxes, and nothing has had more impact on the way taxes are administered than the information technology revolution. This volume analyzes the experiences of a dozen or more countries in their effort to use information technology to improve taxpayer service, compliance and revenue performance. Administrative re-engineering using information technology is the order of the day. Information technology is changing the boundaries of tax administration from isolated single tax administrative units, to unified tax authorities that administer all taxes including the functions of customs. Information sharing by the many areas of tax administration is the key to reducing compliance costs borne by taxpayers, as well as enhancing the levels of voluntary compliance with tax laws. Private sector service providers are becoming an integrated part of the administration of taxes. The tax administration system of the future is likely to operate much more like the service oriented financial services sector of the present, than the heavy handed, and too often corrupt, bureaucractic institutions of the past. This volume provides some insight into what is being done now, including a sobering discussion of the implementation problems being faced, in order to bring the possibilities of the information technology revolution into the reality of tax administration.

Privacy and data protection in police work and law enforcement cooperation has always been a challenging issue. Current developments in EU internal security policy, such as increased information sharing (which includes the exchange of personal data between European law enforcement agencies and judicial actors in the area of freedom, security and justice (Europol, Eurojust, Frontex and OLAF)) and the access of EU agencies, in particular Europol and Eurojust, to data stored in European information systems such as the SIS (II), VIS, CIS or Eurodac raise interesting questions regarding the balance between the rights of individuals and security interests. This book deals with the complexity of the relations between these actors and offers for the first time a comprehensive overview of the structures for information exchange in the area of freedom, security and justice and their compliance with data protection rules in this field.

On 25 January 2012, the European Commission presented its long awaited new Data protection package . With this proposal for a drastic revision of the data protection framework in Europe, it is fair to say that we are witnessing a rebirth of European data protection, and perhaps, its passage from an impulsive youth to a more mature state. Technology advances rapidly and mobile devices are significantly changing the landscape. Increasingly, we carry powerful, connected, devices, whose location and activities can be monitored by various stakeholders. Very powerful social network sites emerged in the first half of last decade, processing personal data of many millions of users. Updating the regulatory network was imminent and the presentation of the new package will initiate a period of intense debate in which the proposals will be thoroughly commented upon and criticized, and numerous amendments will undoubtedly be proposed.

This volume brings together some 19 chapters offering conceptual analyses, highlighting issues, proposing solutions, and discussing practices regarding privacy and data protection. In the first part of the book, conceptual analyses of concepts such as privacy and anonymity are provided. The second section focuses on the contrasted positions of digital natives and ageing users in the information society. The third section provides four chapters on privacy by design, including discussions on roadmapping and concrete techniques. The fourth section is devoted to surveillance and profiling, with illustrations from the domain of smart metering, self-surveillance and the benefits and risks of profiling. The book concludes with case studies pertaining to communicating privacy in organisations, the fate of a data protection supervisor in one of the EU member states and data protection in social network sites and online media.

This volume brings together some 19 chapters offering conceptual analyses, highlighting issues, proposing solutions, and discussing practices regarding privacy and data protection. In the first part of the book, conceptual analyses of concepts such as privacy and anonymity are provided. The second section focuses on the contrasted positions of digital natives and ageing users in the information society. The third section provides four chapters on privacy by design, including discussions on roadmapping and concrete techniques. The fourth section is devoted to surveillance and profiling, with illustrations from the domain of smart metering, self-surveillance and the benefits and risks of profiling. The book concludes with case studies pertaining to communicating privacy in organisations, the fate of a data protection supervisor in one of the EU member states and data protection in social network sites and online media."

This volume focuses on the responsibilities of online service providers (OSPs) in contemporary societies. It examines the complexity and global dimensions of the rapidly evolving and serious challenges posed by the exponential development of Internet services and resources. It looks at the major actors - such as Facebook, Google, Twitter, and Yahoo! - and their significant influence on the informational environment and users' interactions within it, as well as the responsibilities and liabilities such influence entails. It discusses the position of OSPs as information gatekeepers and how they have gone from offering connecting and information-sharing services to paying members to providing open, free infrastructure and applications that facilitate digital expression and the communication of information. The book seeks consensus on the principles that should shape OSPs' responsibilities and practices, taking into account business ethics and policies. Finally, it discusses the rights of users and international regulations that are in place or currently lacking.

Control of access to content has become a vital aspect of many business models for modern broadcasting and on-line services. Using the example of digital broadcasting, the author reveals the resulting challenges for competition, broadcasting, and telecommunications. "Controlling Access to Content" explores the relationship between electronic access control, freedom of expression and functioning competition. It scrutinizes the interplay between law and technique, and the ways in which broadcasting, telecommunications, and general competition law are inevitably interconnected. European law has widely harmonised the way conditional access is regulated in the Member States of the European Union. The author comments in detail on the relevant rules in European Court of Justice and the European Commission in its function as watchdog of European competition law. The relevant provisions in European broadcasting law, such as the right to short reporting and the so-called list of important events, are discussed extensively, as are the conditions that overrule the free-TV culture that was the essence of traditional broadcasting law. The broad and systematic screening of the existing regulatory framework makes this book an essential resource for all those who are concerned with the electronic control of access to content. With its in-depth analysis and explicit conclusions, "Controlling Access to Content" amply supplies the crucial understanding of this complex field that policy makers, regulators, and academics require. It investigates the implications of electronic access control, digitalization, and convergence for broadcasting, as well as the effects of the regulatory framework on innovation, competition, and consumer access to content. It demonstrates clearly at which points the chosen approach could backfire and generate undesirable side effects, and what lessons can be learned from the pay-TV case for other digital service sectors. Using many examples, the author explains for lawyers, consumer and industry representatives the main lines of the regulatory framework that apply to access-controlled broadcasting, how their interests are affected, and what changes the future might bring.

An exploration of EU policy towards copyright enforcement on the Internet, examining the EU Telecoms Package from 2007-9. This book explains the puzzling case of copyright in telecoms law, and includes discussion of 3-strikes (graduated response), ISP liability and the French Hadopi law.

This volume is a presentation of all methods of legal knowledge representation from the point of view of jurisprudence as well as computer science. A new method of automatic analysis of legal texts is presented in four case studies. Law is seen as an information system with legally formalized information processes. The achieved coverage of legal knowledge in information retrieval systems has to be followed by the next step, conceptual indexing and automatic analysis of texts. Existing approaches of automatic knowledge representations do not have a proper link to the legal language in information systems. The concept-based model for semi-automatic analysis of legal texts provides this necessary connection. The knowledge base of descriptors, context-sensitive rules and meta-rules formalises properly all important passages in the text corpora for automatic analysis. Statistics and self-organizing maps give assistance in knowledge acquisition. The result of the analysis is organized with automatically generated hypertext links. Four case studies show the huge potential but also some drawbacks of this approach.

Using numerous practical examples,this book examines the evolution of EC telecommunications law following the achievement of liberalisation, the main policy goal of the 1990s. After reviewing the development of regulation in the run-up to liberalisation, the author identifies the methods used to direct the liberalisation process and tests their validity in the post-liberalisation context. A critical analysis is made of the claim that competition law will offer sufficient means to regulate the sector in the future. Particular emphasis is given to the way in which EC Competition Law changed in the 1990s using the essential facilities doctrine, an expansive non-discrimination principle and the policing of cross-subsidisation to tackle what were then thought of as regulatory matters. Also examined within the work is the procedural and institutional interplay between competition law and telecommunications regulation. In conclusion, Larouche explores the limits of competition law and puts forward a long-term case for sector-specific regulation, with a precise mandate to ensure that the telecommunications sector as a whole fulfils its role as a foundation for economic and social activity.

Journalists have often lost constitutional rights for coverage and commentary during America's wars. Based on analysis of two hundred years of law and history, this study argues that press freedom cannot and should not be suspended during armed conflict. The military and the media must work together because neither has authority over the other.

'Is private regulation of the Internet over? Have states taken over?' This book examines the function of self-regulation in cyberspace. It argues that contrary to what is often supposed in the literature, self-regulation is still an indispensable part of regulation of the Internet and will arguably remain so. It is intricately woven into the mesh of rules that governs the Internet today. Private regulation fills substantive or procedural gaps where no state regulation exists or where it is incomplete or ineffective, thus complementing the reach of state regulation. Simultaneously, states supply legal (and financial) frameworks that enable or complement self-regulation. In practice, often unknown to users, their behaviour is regulated by intertwined rules coming from both states and private groups. While each source of rules retains its identity and regulatory strengths, it is dependent on and complementary to the rules and processes of the other to effectively regulate Internet activities. Dr. Jeanne P. Mifsud Bonnici is a Senior Lecturer at the Centre for Law, Information and Converging Technologies, University of Central Lancashire, Preston, UK. This is Volume 16 in the Information Technology and Law (IT&Law) Series

Cryptography is essential for information security and electronic commerce, yet it can also be abused by criminals to thwart police wiretaps and computer searches. How should governments address this conflict of interests? Will they require people to deposit crypto keys with a `trusted' agent? Will governments outlaw cryptography that does not provide for law-enforcement access? Can the police require suspects to hand over keys, thus infringing the privilege against self-incrimination? Or should law enforcement forget about wiretapping and computer searches altogether? This is not yet another study of the crypto controversy to conclude that this or that interest is paramount. This is not a study commissioned by a government, nor is it a report that campaigns on the electronic frontier. "The Crypto Controversy" is neither a cryptography handbook nor a book drenched in legal jargon. "The Crypto Controversy" pays attention to the reasoning of both privacy activists and law-enforcement agencies, to the particulars of technology as well as of law, to "solutions" offered both by cryptographers and by governments. The author proposes a method to balance the conflicting interests and applies this to the Dutch situation, explaining both technical and legal issues for those interested in the subject.

Complexity theory as a subject has gained increasing prominence across numerous disciplines including physics, biology, sociology and economics. Large interconnected systems such as the Internet display a number of inherent architectural characteristics deeming them well-suited to the study of complex dynamic networks. This important book uses various network science-based tools to explore the contentious issue of Internet regulation. The author demonstrates that the Internet as a global communications space is a self-organizing entity that has proven problematic for regulators, and that in order to regulate cyberspace, one must first understand how the network operates. In order to illustrate how the world wide web operates, Andres Guadamuz presents case studies in copyright policy, peer-production and cyber crime, providing in-depth analyses of the challenges posed by the Internet's complex dynamic networks. The book concludes that regulatory efforts that ignore empirical evidence will ultimately encounter serious problems. Networks, Complexity and Internet Regulation introduces network theory to legal audiences and applies some of the characteristics of large distributed self-organizing networks to the topic of Internet regulation. As such, this fascinating book will prove invaluable to researchers, academics and students in the fields of Internet regulation and policy, intellectual property law and information technology law. Contents: Introduction 1. The Science of Complex Networks 2. Complexity and the Law 3. Internet Architecture and Regulation 4. Copyright Networks 5. Peer-production Networks 6. Cybercrime and Networks Conclusion Bibliography Index

The volume is devoted to the relevant problems in the legal sphere, created and generated by recent advances in science and technology. In particular, it investigates a series of cutting-edge contemporary and controversial case-studies where scientific and technological issues intersect with individual legal rights. The book addresses challenging topics at the intersection of communication technologies and biotech innovations such as freedom of expression, right to health, knowledge production, Internet content regulation, accessibility and freedom of scientific research.

This book offers guidance for US-based IT businesses on both sides of the Atlantic when dealing with big data and government data, since transatlantic data flows are key to the success of these enterprises. It offers practical insights into many of the data-protection challenges US companies in various industries face when seeking to comply with US and EU data-protection laws, and analyses the potential conflicts in the light of their risks and the way in which US-based cloud providers react to the uncertainties of the applicable data-protection rules. The book particularly focuses on the insights derived from a qualitative study conducted in 2016 with various cloud-based IT businesses in the Silicon Valley area, which shows the diversity of views on data protection and the many approaches companies take to this topic. Further, it discusses key data-protection issues in the field of big data and government data.

This book crosses the conventional border between the analysis of on-screen and off-screen intersections of law and cinema. It not only addresses the representation of law on screen (for example, through discussions of how lawyers, police, and prisons are depicted, or how courtroom sequences function as narratives), but also focuses on how the state shapes and regulates cinema. The volume addresses the distinct contexts of China, India, Japan, Korea, the Philippines, and Vietnam, along with an integrative introduction that puts the essays and themes into context for scholars and students alike.

Cyberspace, the electronic super-highway or the Internet, as it is most commonly known, is a globally-networked, computer-sustained, computer-accessed and computer-generated multidimensional virtual reality, the use of which is increasing at a tremendous rate. Although much has been written on the legal issues relating to this virtual reality, this book provides coverage of the private international aspects. The work aims to address two basic questions, namely, which court has jurisdiction and which law is to be applied when litigation arises from activity on the Internet? The book comprises seven key papers, presented at an international symposium organised by Utrecht University's Molengraaff Institute of Private Law and the Hague Conference on Private International Law, which was held in Utrecht in June 1997. The main topics covered include: the role of law in cyberspace; experiences in the field of intellectual property; can private international law provide order to the chaos?; problems concerning jurisdiction and applicable law; and conclusions and recommendations.

Emerging technologies present a challenging but fascinating set of ethical, legal and regulatory issues. The articles selected for this volume provide a broad overview of the most influential historical and current thinking in this area and show that existing frameworks are often inadequate to address new technologies - such as biotechnology, nanotechnology, synthetic biology and robotics - and innovative new models are needed. This collection brings together invaluable, innovative and often complementary approaches for overcoming the unique challenges of emerging technology ethics and governance.

For the first time in history, everyone - Third World freedom fighters to urban drug dealers - can communicate in secrecy via unbreakable codes made available by advances in cryptography and computer technology. As the welcome and unwelcome consequences of this new technology begin to dawn on governments worldwide, responses have varied from stringent regulation to laissez faire liberalism. Written by a former General Counsel of the National Security Agency and an expert in cryptography law, this text explores the policy and legal issues raised by the democratization of cryptography and offers a guide to the ways in which the law of cryptography translates issues of trust into standards for lawful conduct. The book addresses the international regulation of cryptography and digital signatures both in terms of confidentiality (cryptography used to keep secrets) and authentication (cryptography used to verify information). Coverage includes: a description of over 45 countries' policies and laws on cryptography import, export, and domestic controls and digital signature initiatives worldwide; a concise history of the cryptography debate in the United States from its beginnings after World War II to the recent debates over the Clipper Chip and key recovery encryption; and a presentation of the efforts of the United States government (and others) to build a new national consensus on regulation of encryption.

Managing scarcity to serve the public interest is a classic government task. An important way to execute this task is by allocating individual rights that are only available in limited quantities, such as CO2 emission allowances, gambling licences, subsidies, radio frequencies, public contracts and parking permits. Whereas economic and political theory has paid much attention to the allocation of scarce goods and rights, until now a consistent and general legal theory of 'the allocating government' has been missing. This is striking given the fact that limited rights have to be allocated within many sectors and are often of great social significance and financial importance. Decisions on allocation often lead to disputes. This book provides a unique exploration of building blocks for a consistent and general legal theory on the allocation of limited rights by administrative authorities. This book is useful to legislators, administrative authorities, applicants, interested third parties and the courts. The EU-law perspective is an important element in this book, but comparative law and doctrinal approaches are also taken into account. The contributions in this book have been enriched by information from national reports on the allocation of gambling licences, radio frequencies and CO2 emission permits in seven EU Member States: France, Germany, Greece, Italy, the Netherlands, Romania and Spain. (See P. Adriaanse, F. van Ommeren, W. den Ouden and J. Wolswinkel (eds.), Scarcity and the State II. Member State Reports on Gambling Licences, Radio Frequencies and CO2 Emission Permits, Intersentia, Antwerp 2016).

This exceptional new text offers an up-to-date and integrated approach to communication law. Written by two practicing attorneys with extensive experience teaching the communication law course, Law for Advertising, Broadcasting, Journalism, and Public Relations covers the areas of communication law essential and most relevant for readers throughout the communication curriculum. Its integrated approach will serve students and practitioners in advertising and public relations as well as those in journalism and electronic media. Providing background to help readers understand legal concepts, this comprehensive communication law text includes an introduction to the legal system; covers legal procedures, structures, and jurisdictions; discusses the First Amendment and electronic media regulations; and considers issues of access. Additional material includes: *intellectual property law; *employment and agency law, with explanations of how these laws create obligations for mass communication professionals and their employees; *commercial communication laws; and *special laws and regulations that impact reporters, public relations practitioners, and advertisers who deal with stock sales. Special features of this text include: *Magic Words and Phrases--defining legal terms; *Cases--illustrating key points in each chapter; *Practice Notes--highlighting points of particular interest to professional media practices; *Instructions on finding and briefing cases, with a sample brief; and *Examples of legal documents and jury instructions. This text is intended as an introduction to communication law for students and practitioners in mass communication, journalism, advertising, broadcasting, telecommunications, and public relations.

This book provides a wide and deep perspective on the ethical issues raised by pervasive information and communication technology (PICT) - small, powerful, and often inexpensive Internet-connected computing devices and systems. It describes complex and unfamiliar technologies and their implications, including the transformative potential of augmented reality, the power of location-linked information, and the uses of "big data," and explains potential threats, including privacy invaded, security violated, and independence compromised, often through widespread and lucrative manipulation. PICT is changing how we live, providing entertainment, useful tools, and life-saving systems. But the very smartphones that connect us to each other and to unlimited knowledge also provide a stream of data to systems that can be used for targeted advertising or police surveillance. Paradoxically, PICT expands our personal horizons while weaving a web that may ensnare whole communities. Chapters describe particular cases of PICT gone wrong, but also highlight its general utility. Every chapter includes ethical analysis and guidance, both specific and general. Topics are as focused as the Stuxnet worm and as broad as the innumerable ways new technologies are transforming medical care. Written for a broad audience and suitable for classes in emerging technologies, the book is an example of anticipatory ethics - "ethical analysis aimed at influencing the development of new technologies" (Deborah Johnson 2010). The growth of PICT is outpacing the development of regulations and laws to protect individuals, organizations, and nations from unintended harm and malicious havoc. This book alerts users to some of the hazards of PICT; encourages designers, developers, and merchants of PICT to take seriously their ethical responsibilities - if only to "do no harm" - before their products go public; and introduces citizens and policy makers to challenges and opportunities that must not be ignored.