Jordanian Domain Names (.Jo) The Concept and the Legal Nature (Published)
This study addressed the concept of Jordanian Domain Names (.jo) with regards to definition, explaining the key characteristics and registerable domain types in accordance with Domain Name Registration Policy that is accredited in Jordan. Therefore, it examined the legal nature and adaptation. Moreover, how their roles have been developed to be a legal tool after being a technical tool, to mark the online presence for people, which urged the legislation interference in several countries to organize related issues to the concept of those domains and their legal adaptation which is not found in Jordanian legislations that didn’t state internet domain names. Specifically, Jordanian domain under (.jo) neither the concept nor identifying the legal nature for domains and their position in legal concepts prevailed in Jordanian legal system. the registration policy addressed the technical procedural aspect for domains registration process without indicating their concept, nature and rights emanating from this registration. This matter urges legislation interference to organize legal issues related to those national domains which are distinguished, private and significant due to the considerations of independent legal nature added to the elements of Jordanian legal system.
Keywords: .jo, Domain Name, E-Commerce, ICANN, Internet, intellectual property
TAX CHALLENGES OF E-COMMERCE IN NIGERIA: THE PANACEA FOR LEGAL JURISPRUDENCE (Published)
The strides in information and communication technology (ICT) makes e-commerce a critical and inexorable feature of the global economy. In modern trend, significant numbers of transactions are consummated online. In Nigeria, it is no longer news that Central Bank of Nigeria (CBN) is promoting a ‘cash-less policy’ to drive development and modernation of our payment system in line with Nigeria’s version 2020 goal of being amongst the top 20 economies of the year 2020. This paper seeks to examine the tax framework to reflect the realities of modern transactions, establish a basis of taxation that arrests leakages and enables tax authorities to capture revenue that would otherwise have continued to leak. The researcher recommends the legal frame work of e-commerce taxation which has to be amended to reflect the global taxation principles of e-tax in our tax laws as a sovereign state so that investors and business carried on online should be taxed. Also that our tax policy and compliances to the regulatory authorities such as FIRS(Federal Inland Revenue Services)should be enforced on defaulting businesses, individuals and corporate entities as wells government agencies and departments to minimize tax evasion and avoidance.
Keywords: Assessment and E-Payment, Cybercrime, E-Commerce, ICT, Internet, Leakages, Legal Framework, Taxation