Abstract
The Web has had a greater adverse impact on taxation than the radio, television or mobile phone!
A Web site is “somewhere in cyberspace”, located somewhere in a ‘virtual world’ that is the WWW. The portal to this ‘virtual world’ is the ISP.
The point at issue in respect of taxation policy is that technological amelioration may separate the ISP from its fixed geographical location. ISPs utilise overseas failover sites to control ‘web-traffic’ with ‘load-balancing’.
Perceptive Method, Fastest Response Time Method, Round Robin DNS and Network Load Balancing are diverse methods used to achieve ‘load balancing’. Clustering technology requires no dedicated hardware and is essentially an algorithm which provides ‘load-balancing’ and enhances TCP/IP-based services which allow computers to interconnect, always assuming the semblance of a single server running the Web application!
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Notes
- 1.
Nellen, Annette Overview to E-Commerce Taxation – Guide to Understanding the Current Discussions and Debates (July 2003) p8. Available at www.cob.sjsu.edu/facstaff/NELLEN_A/ECOMM.pdf [Accessed 24 December 2008].
- 2.
Different terminologies found at http://searchsoa.techtarget.com/sDefinition/0,,sid26_gci213352,00.html and http://www.webopedia.com/TERM/P/presence.html [Accessed both 20/06/2008].
- 3.
TechTerms.com. Available at http://www.techterms.com/definition/website [Accessed 20/06/2008].
- 4.
op cit, TechTarget.
- 5.
supra.
- 6.
supra.
- 7.
supra.
- 8.
TechTarget. Definition of ISP. Available at http://searchwindevelopment.techtarget.com/sDefinition/0,,sid8_gci214028,00.html [Accessed 20 June 2008].
- 9.
Tyson, Jeff. How Network Address Translation Works, Multi-Homing. Available at http://computer.howstuffworks.com/nat6.htm [Accessed 23/06/2008].
- 10.
3Com Corporation. White Paper, Web Caching: Optimizing for Internet and Web Traffic. (2002) p2. Available at http://www.3com.com/other/pdfs/infra/corpinfo/en_US/503093.pdf [Accessed 13/06/2008].
- 11.
www.wisegeek.com What is Load Balancing? Available at http://www.wisegeek.com/what-is-load-balancing.htm [Accessed 2 July 2010].
- 12.
supra.
- 13.
Petri, Daniel Load Balancing Exchange Front-End Servers (2009). Available at http://petri.co.il/load_balancing_exchange_front_end_servers.htm [Accessed 7 July 2010].
- 14.
supra.
- 15.
Microsoft Technet Network Load Balancing Technical Overview p1. Available at http://technet.microsoft.com/en-us/library/bb742455.aspx [Accessed 2 July 2010].
- 16.
About.com TCP/IP – Transmission Control Protocol/Internet Protocol. Available at http://compnetworking.about.com/od/tcpip/TCPIP_Transmission_Control_Protocol_Internet_Protocol.htm [Accessed 24 May 2010].
- 17.
Answers.com. Available at http://www.answers.com/topic.load-balancing-computing?cat=technology [Accessed 13/06/2008].
- 18.
Viswanathan, Vivek. Load Balancing Web Applications (2001). Available at http://www.onjava.com.pub.a/onjava/2001/09/26/load.html [Accessed 13/06/2008].
- 19.
Bardopoulos, A. ‘International Taxation & Domestic Taxation: Determining ‘Source’ within and out of an E-Commerce Environment’ (Dissertation 1 of 2), Chapter 2, p14. UCT, 2009.
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Bardopoulos, A.M. (2015). Development of Technology. In: eCommerce and the Effects of Technology on Taxation. Law, Governance and Technology Series, vol 22. Springer, Cham. https://doi.org/10.1007/978-3-319-15449-7_5
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