Code Section 4377(c) provides that the fees imposed by sections 4375 and 4376 are treated as taxes for purposes of subtitle F of the Code (sections 6001 through 7874 that set forth the rules of federal tax procedure and administration). [read post]

 Another thread that ran through to the close of the year was the harmonisation of copyright in the European Union: The European Copyright Society (ECS) said in a letter to the European Commission's digital commissioner Günther Oettinger, that the "actual Union-wide unification of copyright", as opposed to simply further harmonising the existing EU copyright regime, would have "several major advantages" saying "While copyright unification may be… [read post]

Former FCC Commissioner Glen Robinson has argued that the public interest standard “is vague to the point of vacuousness, providing neither guidance nor constraint on the agency’s action. [read post]