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This book discusses the pros and cons of information and communication (ICT) neutrality. It tries to be as objective as possible from arguments of proponents and opponents, this way enabling readers to build their own opinion. It presents the history of the ongoing network neutrality debate, the various concepts it encompasses, and also some mathematical developments illustrating optimal strategies and potential counter-intuitive results, then extends the discussion to connected ICT domains. The book thus touches issues related to history, economics, law, networking, and mathematics. After an introductory chapter on the history of the topic, chapter 2 surveys and compares the various laws in place worldwide and discusses some implications of heterogeneous rules in several regions. Next, chapter 3 details the arguments put forward by the participants of the net neutrality debate. Chapter 4 then presents how the impact of neutral or non-neutral behaviors can be analyzed mathematically, with sometimes counter-intuitive results, and emphasizes the interest of modeling to avoid bad decisions. Chapter 5 illustrates that content providers may not always be on the pro-neutrality side, as there are situations where they may have an economic advantage with a non-neutral situation, e.g. when they are leaders on a market and create barriers to entry for competitors. Another related issue is covered in chapter 6, which discusses existing ways for ISPs to circumvent the packet-based rules and behave non-neutral without breaking the written law. Chapter 7 gives more insight on the role and possible non-neutral behavior of search engines, leading to another debate called the search neutrality debate. Chapter 8 focuses on e-commerce platforms and social networks, and investigates how they can influence users actions and opinions. The issue is linked to the debate on the transparency of algorithms which is active in Europe especially. Chapter 9 focuses on enforcing neutrality in practice through measurements: indeed, setting rules requires monitoring the activity of ICT actors in order to sanction non-appropriate behaviors and be proactive against new conducts. The chapter explains why this is challenging and what tools are currently available. Eventually, Chapter 10 briefly concludes the presentation and opens the debate.

1. Introduction: a bit of history -- 2. Definitions -- 3. Pros and cons: the arguments in the debate -- 4. Mathematical analysis -- 5. Non-neutrality pushed by content providers -- 6. A more general view of neutrality -- 7. Search Neutrality -- 8. Algorithmic transparency -- 9. Tools to monitor neutrality -- 10. Conclusions.

Traditional neutrality.--The technical problem.--Neutrality and the classification of war.--Neo-neutrality and the "disqualification" of war

Most major economies use a value added tax (VAT) which is a derivation of the French 1954 taxe sur la valeur ajoutée. The initial imposition of VAT in France and its spread around the world have been driven by economic reasons. This book focuses on one of these economic triggers: the neutrality of VAT as regards the functioning of the economy. It demonstrates that the reason VAT was chosen in France and why thereafter it spread around the world was because it offered the possibility to collect governmental revenue while allowing the economic forces of the market to interplay without being adversely affected. 0The prerequisite conditions for the existence of VAT neutrality are therefore identified herein along with an overview of the VAT mechanism, demonstrating that the concept of neutrality is built into the VAT system in a manner that allows for the preservation of the natural functioning of the market. After the definition of VAT neutrality is set forth, the elements that comprise VAT neutrality are tested against the realities on the ground and the issues that infringe the neutrality of VAT are identified and analysed. In conclusion, remedies for these issues are being sought by a review of the causes of infringement of VAT neutrality in the perspective of selected proposals for modified VAT systems. These proposals include redesignating the place where VAT is levied and improving VAT collection. Ultimately, the proposed solution has recourse to the roots of VAT together with the most advanced technological tools available to give back to VAT the power to levy revenue while letting the economic forces of the market interplay without instigating any adverse influence

The growing importance of state-owned enterprises (SOE) in the global marketplace has given rise to concerns about how to ensure competitive neutrality ? a level playing field ? where public and private entities compete. The book aims to serve as a resource for governments that intend to ensure that public and private businesses compete on equal terms. It provides a catalogue of relevant practices and experiences in OECD and other jurisdictions. The publication is structured around eight ?building blocks? of competitive neutrality including how to ensure debt, tax or regulatory neutrality; ca

Introduction -- Definitions, types and evolution of the concept and practice of neutrality -- A framework for analysis -- Prominent cases of permanent neutrality : Switzerland, Austria and Laos -- Neutrality in Afghanistan's foreign policy : past and future -- Analysis of the feasibility and desirability of Afghanistan's permanent neutrality.

The European Union (EU) comprises an internal market without borders. For direct tax purposes, however, the effective non-existence of borders is questionable. After all, the Court of Justice of the EU continuously judges that direct tax matters are still a concern for the individual Member States, even though the Member States do have to consider fundamental freedoms. In direct tax matters the concept of the ?internal market? hence reflects the co-existence of individual Member States? interests instead of a regular internal market without (tax) boundaries. The research explores whether a real internal tax market could actually be established under the current acquis communautaire. 0In other words, if we would take the internal market as the starting point instead of a single Member State, would that affect direct tax provisions in a way that a more neutral solution would be possible within the EU internal market? This could result in a more neutral tax position for individual taxpayers with cross-border activities. Subsequently, the established principle of internal market neutrality is tested against different tax provisions. Firstly, the current position of the Court of Justice of the EU is summarized, followed by a research on how the answer would have been if the principle of internal market neutrality had been considered. Finally, several EU Directives in the field of direct taxation are tested against the principle of internal market neutrality as well.0Dr J.J.A.M. (Jasper) Korving (1979) studied International and European Public Law (2002) and Tax Law (2005) at Tilburg University. He joined Deloitte in 2002 and currently works for Deloitte?s Tax Research Department in Rotterdam. Since 2014, he is also working for Maastricht University. He publishes regularly, mainly on EU law related topics, in Dutch and international magazines

The law of neutrality - the corpus of legal rules regulating the relationship between belligerents and States taking no part in hostilities - assumed its modern form in a world in which the waging of war was unconstrained. The neutral State enjoyed territorial inviolability to the extent that it adhered to the obligations attaching to its neutral status and thus the law of neutrality provided spatial parameters for the conduct of hostilities. Yet the basis on which the law of neutrality developed - the extra-legal character of war - no longer exists. Does the law of neutrality continue to survive in the modern era? If so, how has it been modified by the profound changes in the law on the use of force and the law of armed conflict? This text argues that neutrality endures as a key concept of the law of armed conflict

Cet ouvrage offre un tour d'horizon des questions relatives à la neutralité et à l'ouverture d'internet: liberté d'information, non-discrimination dans l'accès à internet, problèmes de concurrence et de régulation dans une perspective comparative