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eCounsel group

A boutique firm with unparalleled expertise in business and technology. We have good command of industrial ecology and legal practice, and have undertaken highly regarded cases. Because the small business scope, we pay more emphasis on effectiveness and efficiency, and choose clients with deliberation. The managing partner not only has extensive experiences in various legal issues more over than 20 years, but invests and manages several technology companies. In addition, he always checks each case rigorously. Clients’ business objectives are our primary focus. To achieve the same in the most cost-effective fashion trumps all seemingly sophisticated legal discussions.

A Brief Look at Sales Tax in the U.S.

2018 - 06 - 06

Sales Tax is a typical form of indirect tax that is collected by an intermediary (such as a retail shop) from the consumers. The 2017 state sales tex rates is shown below:

In the U.S., online retailers are not subject to sales tax, which gives them advantage on price over brick and mortar stores. However, this situation might be drastically changed in the end of June.

The Supreme Court’s 1992 Quill v. North Dakota case ruled that state government can only tax those registered in that state with an actual functioning brick and mortar store. Critics state the the improvement of technology, particularly in the rise of e-commerce businesses, make the ruling seem outdated and directly affects profits of both brick and mortar businesses and the state governments.

“Led by South Dakota, the states ask the court to overturn its 1992 decision in Quill v. North Dakota, which said retailers can be forced to collect taxes only in states where the company has a “physical presence.”

Obviously, those who operate an e-commerce based business will not want to see the overturn to happen, as “having to collect online sales tax would put serious strains”. We shall wait and see.

 

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The only benefit of The Medical Care Act is to patronize voters and deteriorate the Doctor-Patient relationship. 冰凍三尺非一日之寒,化三尺之凍亦非旦夕之功。醫糾法除了一味討好選票進而深化醫病對立之外無任何效益,其蠢無比。其實,回歸事物之本質思考,最近影響民生鉅大卻又莫衷一是的難題並非無解。我試圖在此拋磚引玉,提出A-B-C三個不成熟的思考方向,就教於大家。但在提出之前,以下我將先表明自己的五項認知基礎,如果您我在此已經出現岐異(我並不否認自己一定有盲點),那麼我的解決方向自然也就不值參考了。 一、認知基礎: (1) 絕大多數待在救人前線的醫師,都把希波克拉提斯誓詞裡「為病人謀福」放在心上。他們對事業成功的定義,不僅僅在於自身財富的累積。 (2) 醫師、護理人員、藥師,基於他們所接受到的學術與專業上的嚴格訓練,在第一線上、在第一時間,究竟採取何種救治程序暨方法才適當,應該給予他們較大的裁量空間,在司法上故意過失存否之認定,不宜純依「後見之明」來觀察;刑法第22條「業務上之正當行為,不罰」的阻卻違法事由之認定,也必須就此從寬解釋。 (3) 當前健保償付制度與動輒剋扣點值的作法,既不許醫院多賺、又嚴懲申報違規,等同拿刀架在一邊身負救人重任、同時又富具超越常人專業能力的前線醫療人員的脖子上,命令他們辦事。 (4) 在台灣,健保所支應的藥費佔總償付額近三成,比OECD國家的均值高了近一倍。全民健保屬於社會保險,但為討好選民,運作起來像私人保險,除了給人民基本的照護之外,還要管到大家心裡舒不舒服。社會保險,捍衛的是人民的基本生活水平,以藥費支付為例,在同成分、劑型、劑量之條件下,健保局僅須支付學名藥費而非昂貴的原廠藥費,全民健保即可被認為是成功的制度;畢竟根據藥品查驗登記審查準則之規定,學名藥一旦核准,就已表示其療效與原開發廠藥相同(至於實質上不論醫師或病人認知如何,均非所問,如果要指定使用,超過學名藥的部分均應自付,天經地義)。既如此,健保局自然不該慷他人之慨,對實質相同的東西,支付更高的價格給原開發藥廠。 (5) 民主國家的司法都是不告不理,告而必理。美國的medical malpractice訴訟比起台灣有過之而無不及,醫護動輒得咎,判賠金額還會經常附帶懲罰性賠償金,數十萬至數百萬美金根本就是常態。 因此,如何解決醫病關係之對立,請見下篇〈醫病關係,有解(2)〉