The Business Law Brief sm (February 13, 2003)

  1. High Alert? Forget Duct Tape. Here's How to Prepare...
    Remembering the aftermath of the attacks on the twin towers of the World Trade Center and on the Pentagon reported in our October, 2002 issue, it makes sense to plan backup systems for data and communication. Even before the attacks, many businesses were using "hot" backups - instant, off-site backups of critical data. These backup systems enabled them to conduct business after the attack with little interruption. And it helps to remember that as for communication after the attacks, conventional telephones failed and cell phones were overwhelmed, but internet email, wireless email, satellite phones, and 2-way radios kept working. As for personal data, some internet service providers (ISP's) now provide their subscribers with free off-site backups or "electronic safe-deposit boxes." See, for example, planttel.net
  2. Hackers I: Global Tensions Expected to Lead to Greater Hacker Activity on Both Sides.
    The FBI has warned that escalating animosity between the US and Iraq could lead to an increase in global computer hacking efforts by both sides. The warning comes one week after President Bush signed a secret order authorizing the government to establish guidelines under which the US could launch cyber attacks against foreign computer systems. See the report at siliconvalley.com
  3. Hackers II: Cost of Hacker Insurance Skyrockets.
    Not unexpectedly, the cost of hacker insurance is soaring. The market for such insurance is expected to increase from $100 million to $900 million by 2005. As reported by usatoday.com
  4. Online Retailers: Charging Sales Tax for Online Sales Burdens Interstate Commerce.
    Coming under increasing pressure after the recent decision of several major retailers to charge online sales tax, major online retailers such as Amazon.com respond that the difficulties of collecting such taxes place an undue burden on interstate commerce. As an example, they cite the case of one zip code in Colorado which contains 5 separate taxing jurisdiction and tax rates. The states must simplify the process, they say. As previously reported in the Brief, the states are working on doing just that, and 35 separate states have now adopted the Streamlined Sales & Use Tax Agreement (pdf file). As reported by wired.com
  5. Enron's Tax Scheme So Confusing, Not Even the IRS Could Figure it Out.
    Congressional tax experts who have spent more than a year going over Enron's income tax returns will testify before a Senate Finance committee today that Enron avoided payment of income taxes by means of financial maneuvering so complex that not even the Internal Revenue Service (IRS) could understand it. In part, Enron (and other companies) avoided taxes by manipulating the differing rules governing the two sets of books that each corporation must keep - one for shareholders and another for the IRS, or the difference between book accounting and tax accounting. See the article in nytimes.com. (free subscription may be required.)
  6. Not Even Reformatting Computer Hard Drive Will Make Data Unretrievable.
    "As long as the hard drive is working, there's nothing you can do short of taking a sledgehammer to it to make sure the data are really gone," says this expert who spends his days recovering data from computer hard drives that have been damaged by fire, flood and worse. See this article at usatoday.com
  7. 25% of all Email is Now Spam - But You Knew That...
    Message Labs, an internet security service provider based in the United Kingdom, surveyed over 100 million emails last month, and found that nearly 25% of them constituted spam. The company also found that the virus-to-email ratio increased by more than 25% since December, 2002, and found more than 600,000 instances of a variant of the email virus Klez. As reported in smh.com, the website of the Sidney Morning Herald.

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