Suchergebnisse

Статья посвящена зарождению электронной коммерции как способа реализации большого спектра коммерческих отношений в дистанционном формате именно в общественных отношениях и законодательстве США. Законодательство США выбрано в качестве объекта исследования как прогрессивное правовое поле отношений, возникающих в сети Интернет, в виду того, что сама сеть Интернет зародилась именно в этой стране. В работе рассматриваются основные вехи развития электронных способов торговли и реализации коммерческих отношений в целом. В статье исследуется основные нормативные акты США рубежа XX и XXI в., регулирующие различные аспекты электронной торговли. Особое внимание уделяется Основам глобальной электронной коммерции 1997 г. как документу, недооцененному в российской юридической доктрине. Автором делается вывод о второстепенной роли государства в регулировании электронной торговли в США. Отмечается, что основной задачей Правительства США, согласно рассмотренным нормативным актам, является лишь обеспечение безопасной среды для свободной реализации электронной коммерции. Особое внимание в статье уделяется анализу экстратерриториальных положений законодательства США в сфере электронной торговли. ; The article is devoted to the formation of electronic commerce as means of implementation of the wide range of commercial relations in a distance format within social relations and the US legislation. The US legislation is chosen for the study since it is a progressive legal field in the Internet relations, and Internet itself was founded in the USA. The article provides an overview of the key stages of development of the electronic means of commerce and implementation of commercial relations in general. Special attention is paid to the Framework for Global Electronic Commerce of 1997, which is an underestimated document in the Russian legal doctrine. The author draws a conclusion on the secondary role of state in the regulation of electronic trade in the USA. It is noted that the key goal of the US Government according to the normative provision is merely to guarantee a secure environment for the free electronic commerce. Special attention is paid to the analysis of the extraterritorial provisions of the US legislation in the sphere of electronic commerce.

Artículo de investigación desarrollado en el marco de la línea de investigación Justicia tributaria en Colombia: Vía gubernativa durante el año 2011-2012 bajo el auspicio del Fondo de Investigaciones de la Universidad del Rosario FIUR. La relación del Estado y el contribuyente en el momento de la determinación y cobro de la obligación tributaria actual, moderna, como la conocemos hoy día, es el resultado de un proceso que puede ser observado de manera evolutiva, que responde a la búsqueda de explicaciones a los cambios y transformaciones ya del establecimiento en sí, como de su aparato de ejecución, la administración, buscando la elaboración de nuevos criterios de interpretación y aplicación del Derecho que rige esa relación (Peréz de Ayala, 1969), las siguientes líneas son una austera propuesta de comprender ese desarrollo. ; Research article developed within the framework of the research line Tax Justice in Colombia: Government Route during the year 2011-2012 under the auspices of the Research Fund of the Universidad del Rosario FIUR. The relationship between the State and the taxpayer at the time of the determination and collection of the current, modern tax obligation, as we know it today, is the result of a process that can be observed in an evolutionary way, which responds to the search for explanations to the changes and transformations of the establishment itself, as well as of its execution apparatus, the administration, seeking the elaboration of new criteria of interpretation and application of the Law that governs this relationship (Peréz de Ayala, 1969), the following lines are a austere proposal to understand this development

Against the backdrop of current research on the city, urbanity is understood to be a distinct way of life in which (in the spatial, factual and historical dimensions) processes of densification and heterogenization are perceived as acts of sociation. Urbanization is thus understood to include and produce structuration processes autonomously; this also includes autonomous linguistic practices, which are reflected as sediments of everyday knowledge in language and thus create the instruments needed for facilitating and generalizing such urbanization: urban languages. In this conceptual context, which looks at cities in Africa from the point of view of language sociology, two large phases of urbanization can be distinguished in Africa. The first phase is related to trade networks and cultural métissage of small groups of middlemen. The second phase, characterized by efforts to deal with Africa's colonial history and to catch up with "the world", presses ahead with the development of an autonomous, authentic modernity. The reconstruction of the development undergone especially by the more recent urban languages raises questions about the connotations of urbanization and modernization in contemporary Africa: on the one hand, dissociation from colonial legacies as well as from the postcolonial political elites, impotent administrations, and tribalist instrumentalizations of language and language policies; on the other, quite the reverse – the creation of autonomous African modernities that include the city (and the state), brought about by the interplay of both local dynamics and global flows.