Abstract: Cyberspace is a virtual trading shop, from where income is generated, sale and purchase are transacted, service to clients and entertainment and luxuries to the customers are offered. Considering the enormous scope for commercial activities, it can be a meadow of taxation giving a wider scope to the State to generate public revenue. Introduction: Tax is a mandatory imposition by the sovereign without any guarantee of special benefits. The imposition of tax is a constitutional function. Such an imposition may be either upon person or property or privileges or occupations or enjoyments of the people. Obviously, the primary implication and object of taxation is to raise money for the purpose of the Government, by means of contribution from individual persons. While levying a tax, the State, to some extent, brings in measures to regulate the business activity or the consumption of a commodity or service or even accumulation of wealth in the ...
Introduction: Copyright laws have been evolving in response to technological advancements since their inception. Like many advancements, these technologies are both hopeful and potentially damaging to diverse parties involved in the usage and exploitation of works of authorship, including books and music to films and web pages. Without a doubt, the challenges of striking the right balance between these interests in the light of recent developments are daunting, and they can rightfully be described as “new” or “unique.” Copyright in cyberspace: Copyright is similar to other property rights, such as land, in that the landowner owns everything on the land, from the sky to the ground. Copyright works on the same basis, but with several constraints. Copyright enforcement in cyberspace is hampered by the usage of computers, and the internet, including downloading, uploading, copy-cut-paste, deep linking, and peer-to-peer file sharing. New forms of creative expression in the ...