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Electronic Commerce Taxaton: Emerging Legal Issues - Part II

UNAUTHORIZED HACKINGThe term "computer compelled to facilities the access to
hacking" traditionally describes the e-data.AUTHENTICATING THE INTEGRITY OF
penetration into computer systems, which BUSINESS RECORDSWith conventional
is not carried out with the aims of commerce original records are paper-based
manipulation, sabotage or espionage, but and can be examined for the attributes of
for the pleasure of overcoming the authenticity and integrity. Since, with
technical security measures. In practice, e-commerce transactions, the original
this kind of offense can be frequently documents are stored in electronic form
found. As far as damage is concerned, a the comfort of physically viewing the
differentiation must be made. In numerous originals knowing that they are unaltered
cases, the attacked computer user is not does not exist. However, software is
actually harmed, but only endangered. being developed to identify alterations
Contrary to this, considerable damages to computer records. Specific accounting
occur in other cases especially when the software may also be deployed for this
perpetrators later use their knowledge purpose. Many of us in the workplace feel
for committing espionage and sabotage. In more comfortable with paper-based
any case the "formal sphere of secrecy" records. But is this comfort an illusion?
or the integrity of the concerned Paper records can be altered, lost or
computer systems is violated. Also it is falsified. So too can computer records.
very tough to draw a dividing line The fact is that we are familiar with the
between what can be considered mild and tools and procedures for checking paper
what endangers life. Consider someone records. Whereas, he tools for validating
breaking into the online flight system of computer records are new and, perhaps,
an Pakistan Airlines flight. He or she is less intuitive. Revenue authorities are
definitely endangering the lives of those likely to reach a number of conclusions
on board though it may have been done for to do with this over the next few years:*
fun's.To get access and verify the record Computer audit means more and different
being hosting in remote services often training of staff.* Once staff is
requires the use of hacking to get access trained, computer audit will have
to records. The use of hacking as legal advantages over traditional audit in
tools requires use of hacking soft wares terms of speed, precision and
with most modern technology and means flexibility. It will be seen as the only
employed to curb any evasion of tax and way to audit large companies, in
verify the e- record.No specific particular.* Computer audit will make it
statutory provisions are available for easier to examine both accounting systems
the defining the authorized hacking and the records which go to make up those
rights on the part of tax systems. Overall, it is not the fact that
officer.SECURITY AND PRIVACY ISSUES OF records are paper or computer-based that
WEB HOSTING SITESIn numerous Western matters.What matters for Revenue is that
legal systems, the first businesses more likely to perpetrate tax
"computer-specific" reforms of law during fraud are identified through correct risk
the 1970s and 1980s concerned the analysis. This does not depend on the
protection of personal rights and privacy nature of the records as between
in particular. The relevant legislation paper-based and computerized. In
was a reaction to new challenges to conclusion, Revenue auditors will require
privacy by the increasing possibilities a higher level of computer skills in
of electronic data processing to gather, future to allow accurate interpretation
store, connect and transfer personal of computerized records systems. It will
data. The traditional provisions for the also be necessary for Revenue auditors to
protection of secrecy only covered part have systems analysis skills to validate
of the personality right and proved to be the data models used in a given
far too narrow for a protection against accounting environment. They will also
the new dangers. A differentiation in need manipulation skills to accurately
criminal data protection law which can be trace transactions through such systems.
found in all countries today results from The computer software industry is aware
this historic development: Traditional of potential for loss of audit trail
offenses for the protection of secrecy arising from business being conducted on
(e.g. for doctors, lawyers or public the internet. As mentioned already, the
officials) can still be found in the core industry is developing techniques to
of criminal law, i.e. the Criminal Code. ensure the integrity of electronic
Personal data receives indirect criminal records. An example of this is a
protection by general criminal provisions technique called "message digests". A
that are not limited to personal data . message digests works by attaching a
We can therefore speak of an unique message to an electronic record.
international wave of reform, which Any subsequent change to the record can
clearly shows the common problems of all be detected by comparing the original
national legal systems.There are often digest with a newly created digest based
Immunity is provided against disclosure on the current state of the file data.
of information relating to security Once again we see an emerging overlap of
procedure, no person shall be compelled interest between the public and private
to disclose any password, key or other sector; both are keen for ecommerce to
secret information exclusively within his work well and both face common problems.
private knowledge, which enables his use The point has been well made that the
of the security procedure or advanced private sector, particularly the auditing
electronic signature shall not confer any profession, has the same interest as tax
immunity where such information is used auditors in safeguarding the integrity of
for the commission of any offence under e-commerce records. One area of focus is
any law for the time being in force.The the impact of significant electronic
most formidable task is getting access to processing of information on the
remote data is the shelter being provided auditor's ability to rely on substantive,
by the remote hosting site for observable evidence in the conduct of an
maintenance of the privacy and security audit.FILING OF TAX RETURN OF E-BUSINESS
of the database. The right to breach the AND FURNISHING EVIDENCESelf-assessment
security right as statutory is not relies on taxpayers voluntarily meeting
possible in case of hosting of data at their tax obligations.
remote server, unless the tax payer be




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