Internet Governance 18
OECD (2003) Guidelines for Protecting Consumers from Fraudulent and Deceptive Commercial Practices. Available at http://www.oecd.org/document/50/0,3746, en_2649_34267_2514994_1_1_1_1,00.html [accessed 11 April 2012].
19
Better Business Bureaus website. Available at http://www.bbb.org/us/cbbb/ [accessed 11 April 2012].
20
Europe (no date) Brussels I. Available at http://europa.eu/legislation_summaries/ justice_freedom_security/judicial_cooperation_in_civil_matters/l33054_en.htm [accessed 11 April 2012].
21
The Gallup Organisation (2011) Consumer attitudes towards cross-border trade and consumer protection. Analytical Report. Flash Eurobarometer. Available at http://ec.europa.eu/consumers/ strategy/docs/consumer_eurobarometer_2011_en.pdf [accessed 25 February 2012].
22
UNCITRAL (1980) UN CISG. Available at http://www.uncitral.org/uncitral/uncitral_ texts/sale_goods/1980CISG.html [accessed 11 April 2012].
23
Maastricht Economic Research Institute on Innovation and Technology (MERIT) (1999). Cybertax Available at http://www.merit.unimaas.nl/cybertax/ [accessed 25 February 2012].
24
For a discussion on various aspects of taxation policy and the Internet, please consult: • Cockfield AJ (2001) Transforming the Internet into a Taxable Forum: A Case Study in E-Commerce Taxation, 85 Minn. L. Rev. 1171, 1235-1236. • Morse EA (1997) State Taxation of Internet Commerce: Something New under the Sun? 30 Creighton L. Rev. 1113, 1124-1227. • Williams WR (2001) The Role of Caesar in the Next Millennium? Taxation of E-Commerce: An Overview and Analysis, 27 Wm Mitchell L. Rev. 1703, 1707.
25
Internet Tax Freedom Act. Available at http://legacy.gseis.ucla.edu/iclp/itfa.htm [accessed 11 April 2012].
26
Mazerov M (2007) Making the ‘Internet Tax Freedom Act’ Permanent Could Lead to a Substantial Revenue Loss for States and Localities. Available at http://www.cbpp.org/7-1107sfp.htm [accessed 26 February 2012].
27
The Ottawa Taxation Principles are: Neutrality, Efficiency, Certainty and simplicity, Effectiveness and fairness, Flexibility. See OECD (2003) Implementation of the Ottawa Taxation Framework Conditions. The 2003 Report. Available at http://www.oecd.org/ dataoecd/45/19/20499630.pdf [accessed 4 April 2012].
28
For a more detailed explanation of these three approaches, please consult: ILPF (no date) Survey of International Electronic and Digital Signature Initiatives. Available at http://www. ilpf.org/groups/survey.htm#IB [accessed 27 February 2012].
29
European Commission (1999) Directive on Electronic Signatures. Available at http://eurlex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexapi!prod!CELEXnumdoc&numdoc =31999L0093&model=guichett [accessed 11 April 2012].
30
European Commission (2006) Report on the operation of Directive 1999/93/EC on a Community framework for electronic signatures Available at http://eur-lex.europa.eu/LexUriServ/ LexUriServ.do?uri=COM:2006:0120:FIN:EN:PDF [accessed 27 February 2012].
31
UNCITRAL (2001) Model Law on Electronic Signatures. Available at http://www. uncitral.org/uncitral/uncitral_texts/electronic_commerce/2001Model_signatures.html [accessed 11 April 2012].
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