E-commerce and effective VAT/GST enforcement: Can online platforms play a valuable role?

In recent years, the global volume of e-commerce sales has tremendously increased. At the same time, online sales have put to the test the enforcement of traditional VAT/GST rules, thus resulting in a higher risk of tax evasion and fraud. These types of risk are mainly associated with the qualification of taxable persons, the nature of transactions (C2C or B2C) and imports of low-value goods. The OECD has recently highlighted the potential role that platforms can play in the effective enforcement of VAT/GST rules in the e-commerce context. The OECD suggests the possibility to make e-commerce marketplaces liable for the VAT/GST on sales made through their platforms and other measures such as data sharing and enhanced co-operation between tax authorities and online marketplaces. However, even before the release of this OECD report States around the world had already started to consider how to involve platforms in the effective VAT/GST enforcement. A comparative analysis of the legislations adopted in the UK, Germany, Australia and of the EU VAT e-commerce package aims at individuating which are the main benefits and limits of such new provisions. As it emerges, even if there is room for improvement, provisions strengthening the role of platforms for VAT/GST enforcement are in any case a valuable measure for States to adopt in order to create a level playing field for businesses and protect States’ revenue.     

Sentencing ‘Anonymous’: exacerbating the civil divide between online citizens and government

The rise of the hacktivist collective Anonymous and its activities have led to a number of international high profile arrests and criminal sentences. In Canada, birth cohort studies and the established age–crime curve consistently show that even in the absence of intervention the majority of offenders desist in offending as they age. We argue that criminal justice responses need to be restrained and policy makers need to consider the measureable harm of virtual protests. We anticipate that failure to do so will result in produced criminalization effects that are more reflective of a societal overreaction on the part of authorities. In conclusion, we reflect on the responses to activity akin to civil protest carried out in defense of liberty and argue contemporary trajectories will only exacerbate a civil divide between those who believe a system is corrupt and failing and those whose job it is to maintain law and order.     

Tuning knowledge ecosystems: exploring links between hotels’ knowledge structures and online government services provision

The development of knowledge-based business opportunities in many economic sectors worldwide is often conceived through a silo-mentality, whereby efforts are focused in either industry or government entities in isolation. Without a systemic or holistic understanding of connections between these, any present or future project evaluation becomes either input- or output-based instead of having a comprehensive understanding of its impact. In order to address such a challenge, this empirical study focuses on the Spanish hospitality sector, which currently thrives by continuously accessing external and internal sources of knowledge, thus offering opportunities to conceptualise it as a knowledge ecosystem. Lessons learned from the Spanish hospitality sector have the potential to inform the design of online government services as part of a knowledge ecosystem. This can, in turn, yield further opportunities for innovation in the hospitality sector. A structural equation model validated by factor analysis of 130 hotels is used to assess the extent to which hotels currently benefit from online government services. This study concludes that online government services can be better fostered by nurturing external communities while also setting up internal working communities and practices. The model and its implications can also inform initiatives which seek to pursue ecosystem-oriented research and practice, as well as future policy and technology transfer initiatives.     

I shop online – recreationally! Internet anonymity and Silk Road enabling drug use in Australia

Internet technologies are beginning to influence the sale and supply of illicit drugs in Australia. One such technology, an online marketplace known as Silk Road, had dramatically increased in popularity since its worldwide launch in February 2011. This research and paper were completed prior to the Silk Road's founder, Ross Ulbricht being arrested on 2 October 2013 and Silk Road being taken off line. This research paper will consider such factors; as the increasing use of internet by Australians, the popularity of shopping online and the variance in the quality and price of products available on Silk Road to those available in other drug markets. The case study will provide an in-depth look at Silk Road from an Australian perspective and in light of the continuing popularity of illicit drug use in Australia. Though Silk Road is currently off line, ‘Bitcoin’ has survived and it will only be a matter of time before a substitute for Silk Road emerges.     

Just trust me and you’ll make a fortune – relationships between offenders and victims of human trafficking

ABSTRACT

Despite the increasing amount of research on human trafficking, certain aspects of the phenomenon have remained less studied. For many years, research had focused on trafficking for sexual exploitation and men-exploiting-women cases. Recently, the body of literature has become more diverse, and different forms of trafficking have been recognised. However, the trafficking research has largely ignored the notion of intersectionality, although intersectionality has been applied in several studies, for example, on domestic violence. This article deals with the relationships between offenders and trafficked persons. The study asks what is the nature of the relationships between them. Furthermore, the intersectional approach is applied to analyse what factors make trafficked persons prone to exploitation and, on the other hand, keep them in the exploitative situation. The study also focuses on the power relations between the parties involved. The data consists of trafficking in human beings court judgments from the Finnish courts. The intersectional analysis focuses particularly on the close reading of two cases. The analysis shows that many intersecting factors are linked to the victimisation of trafficked persons. Furthermore, the exploitative relationships between offenders and trafficked persons display many features of unequal distribution of power.     

Two-dimensional metric comparison between dynamic bare and sock-clad footprints for its forensic implications – A pilot study

Footprints may be present at crime scenes as physical evidence. This pilot study compares two-dimensional measurements of bare and sock-clad footprints to determine if significant differences or similarities exist. Dynamic footprints were collected from 30 males and 20 females between the ages of 20 and 61?years old (mean of 28.2?years) using the Identicator Inkless Shoe Print Model LE 25P system. A midgait protocol was employed for obtaining footprints. The fifth and sixth footprint of gait were collected for the right and left foot, respectively, in both sock-clad and barefoot trials. The footprint measurements between sock-clad and bare footprints were compared. The results did not indicate any significant difference (p?>?.05) between bare and sock-clad foot length measurements for right or left feet. Significant differences were seen for the width measurements between bare and sock-clad footprints. These findings have forensic implications, particularly in criminal cases where it is unclear if a footprint impression is from a sock-clad foot or a bare foot. This study shows that such a determination is generally not necessary when utilizing two-dimensional measurements for length comparison between a bare and sock-clad footprint. However, if width measurements are being evaluated, the distinction between bare and sock-clad footprints should be considered.     

Partition by Degrees: Routine Exceptions in Border and Immigration Practice between the UK and Ireland, 1921–1972

Using archival materials, we reflect on the legal process of creating (and mitigating) a border in Ireland after partition in 1922 and interactions between those laws and the people whom they affected. After 1922, superficially durable exceptions developed to the territorial state's distinctions between citizens and foreign nationals under the aegis of the Common Travel Area. They survived the 1930s UK–Ireland ‘Economic War’, were sustained (if in a restricted form) during the Second World War and were rebuilt in its aftermath. These arrangements proved beneficial for both countries, providing an outlet for surplus labour for Ireland and a resource for the UK economy. We nonetheless explore how far practice reflected this overarching cooperative framework, particularly given the complications introduced by the policies of Northern Ireland's institutions.     

Are reality monitoring differences between truthful and deceptive autobiographical accounts affected by standardisation for word-count and the presence of others?

Although a number of methods have been proposed to control for word-count differences between truthful and deceptive accounts, there is no uniformity amongst researchers using the Reality Monitoring (RM) criteria as to when, why or how to standardise for word-count differences. Another factor that also has received little attention in the literature is whether the number of others present when a person is providing an account alters the lexical profile of accounts such that RM scores are affected. To investigate these issues, 62 autobiographical statements, 31 truthful and 31 deceptive, were generated under 3 conditions, no person present, 1 and 2 persons present, and were analysed before and after standardisation for word-count and duration. Results showed that the criteria successfully discriminated between truthful and deceptive accounts when no attempt to control for word-count was made and, to a lesser extent, when accounts were standardised for duration; however, they failed to discriminate after accounts had been standardised for length. The presence of others did not affect the ability to distinguish between truthful and deceptive accounts. The results highlight the difficulties involved in developing normative standardisation criteria which could be used in the field to classify individual or small numbers of cases.     

Philosophies of Polar Law,Edited by Dawid Bunikowski and Alan D. Hemmings (Routledge Research in Polar Law) 2021 – Book Review by Joseph DiMento

International Environmental Agreements: Politics, Law and Economics -     

More Sanctions – Less Prison? A Research Note on the Severity of Sanctions Proposed by Survey Participants and how it is Affected by the Option to Combine a Prison Term with Other Sanctions

Public opinion has come to be given an increasingly important role in the crime policy debate of western countries. The task of problematising different pictures that emerges from different studies of public opinion on appropriate sentences thus becomes an important task. In this article the question is whether survey respondents, in their choice of reactions to crime, tend to propose shorter prison sentences when they combine the prison term with other measures? If so, different response instructions can lead to different conclusions as to what survey participants consider to be appropriate sentences. Earlier research points at such tendencies to some extent. In order to examine this question, two comparisons will be made. In the first, survey respondents who chose to combine a prison sentence with other measures is compared with those who chose to propose a prison sentence as the only sanction. In the second, participant who were instructed to only propose a single sanction will be compared with those who were given the opportunity to combine two sanctions. Both comparisons are made with regard to the lengths of the proposed prison sentences. No systematic differences emerge. The correlation between the length of prison term proposed and the choice, or opportunity given, to combine the prison term with other measures varies, for example, across the different offences examined. The choice of appropriate reactions to crime is based on a more advanced deliberation than whether different sanctions may be combined.