History of US Privacy Law

History of US Privacy Law

Computer Law & Security Report (2005) 21, 276e277 BOOK REVIEWS IP taxation History of US Privacy Law Intellectual property law and taxation Nigel A...

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Computer Law & Security Report (2005) 21, 276e277

BOOK REVIEWS IP taxation

History of US Privacy Law

Intellectual property law and taxation Nigel A. Eastaway, Richard J. Gallafent, Victor A.F. Dauppe (Eds.). sixth ed., Thomson, Sweet & Maxwell, 2003, 779 pp., Hard-cover, £160/V229, ISBN 0-421-78910-7

Ben Franklin’s Web site e privacy and curiosity from Plymouth Rock to the Internet Robert Ellis Smith (Ed.). Privacy Journal, 2004, 407 pp., Loose-leave, US$17.50, ISBN 0 930072 14 6

This book is aimed primarily at those who wish to use intellectual property law and taxation for ‘‘legitimate’’ ends. The work takes account of the fact that intellectual property law and taxation have been the subject of considerable development in recent years with the latest edition expanded and reorganized. Part 1 of the work deals with the main areas of IP law analysing the basic concepts applicable to each of the IP rights discussed. Part 2 covers the principles of taxation in the UK and in Part 3 intellectual property is considered but from a tax point of view. Part 4 deals with tax planning generally as it applies to intellectual property and Part 5 covers specific taxation applications where intellectual property normally plays a key role in a taxation situation. Part 6 of the work offers practical examples, cautionary tales and what the authors hope will be a clear illustration of how intellectual property law and taxation interact in the form of case studies following the progress of IP based structures from the inception of the idea to the resolution of the tax planning problems. There are 17 appendices to the work providing primary source material and other relevant information. Available from: Thomson, Sweet & Maxwell, Freepost Lon 12091, London NW3 4YS, Tel.: International Customer Service:C44 1264 342906, UK 020 7449 1111, Internet: http://www. sweetandmaxwell.co.uk.

This unusual book looks at the lives and living conditions and values of individuals who, in the author’s words, ‘‘have contributed to the tapestry of American history’’. The author is talking about episodes that were not part of traditional recorded history because they concerned not momentous public events but discreet occurrences in the lives of everyday persons. This new edition of the work incorporates changes in laws and corporate practices since September 2001 and draws on the tug between American’s yearning for privacy and their ‘‘insatiable curiosity’’. This work describes for example the monitoring by the Puritan Church in colonial New England and how the attitudes of the founders of the US Constitution placed the concept of privacy within the Constitution. It then goes on to look at the coming of tabloid journalism in the 19th Century and the reaction to it in the form of the right to privacy. The book then proceeds to examine the histories of wire tapping, credit reporting, sexual practices, social security numbers and ID cards and the modern challenges of privacy protection in ‘‘target marketing’’ and the coming of the Internet. The work is intended as both an entertaining account of aspects of American history as well as a guide book for understanding the current threats to privacy. Available from: Privacy Journal, PO Box 28577, Providence RI 02908, Tel.: C1 401 274 7861; orders at: http://www.privacyjournal.net.

doi: 10.1016/j.clsr.2005.01.009

doi: 10.1016/j.clsr.2005.01.011