• International journal of advanced smart convergence
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• 제12권4호
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• pp.44-54
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• 2023

This paper provides a comprehensive analysis of the implications of the metaverse on the music industry, focusing on copyright issues and potential solutions. It delves into the concept and characteristics of metaverse platforms, describing them as environments that immerse users in a variety of virtual experiences. A significant portion of the paper is dedicated to exploring music use and copyright infringement in the metaverse. It examines how users incorporate existing music into their content, often leading to legal challenges due to copyright infringement. The paper discusses the role of online service providers (OSPs) in this context and the legal implications of their actions. The paper also addresses the 'safe harbor' provisions for OSPs and examines the balance between protecting rights holders and limiting OSP liability. It highlights the challenges and limitations of copyright enforcement in the metaverse, especially given the unique nature of content on platforms such as Roblox. Finally, the article proposes solutions to simplify music licensing in the metaverse, suggesting a shift from property rules to liability rules and the establishment of Collective Management Organizations (CMOs) to streamline the licensing process and better protect copyright holders' interests.

• 무역상무연구
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• 제46권
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• pp.351-380
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• 2010

Multinational Enterprises set the prices for transactions between affiliates based principally on their global interest. But the customs authority in Korea wants to set the arm's length price as high as possible to get higher dutiable value for customs purpose, while the internal tax authority in Korea prefers lower arm's length price to get higher value for corporation tax purpose by cutting costs. Problem caused by the inconsistent valuation methods on the same imported goods of the two tax authorities is the single most important tax issue facing multinational enterprises. In the meantime, the customs authority in Korea has thought that it is a universal trend worldwide for the Customs and Internal tax authorities to adopt different methods of valuation on transfer prices between related parties, so KCS couldn't accept APA prices. But the internal tax authority in Korea has taken the initiative in APA program so NTS provided taxpayer with safe-harbor. Recently, KCS created the Advance Customs Valuation Arrangement(ACVA) provisions in the 2008 revision bill of the Customs Act through benchmarking APAs program. Can APAs work for customs? Neither WCO or OECD presents any recommendation on the integration of the valuation methods, but calls for close cooperation between two authorities, which still leaves taxpayers very unstable. We will start to seek ways to integrate the customs valuation and transfer pricing in this study.