Development of Technology

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!