“ Data that relate to the privacy of nationals, including, for example, financial or medical information, could be considered sufficiently sensitive by a State, in its role of protecting its citizens, to be an essential interest. Many computer-related investigations may concern tax fraud or violations of customs, import and export rules, equally subject to the essential public interest qualification. Again, it is to be expected that States interpret their treaty obligations in a practical manner, in a spirit of cooperation and international comity. ”

“ Unless domestic criminal legislation, as it develops, moves beyond expressions of sovereignty to espousing common principles as agreed among nations, conflicts will not be avoided. Efforts by States to harmonize their domestic laws will prevent conflicts of jurisdiction and, at minimum, will lay the basic groundwork for cooperation. ”

“ The target of request is not the carrier itself but the intangible specific data. If seizure remains applicable only to physical objects, the carrier is still at issue. The technical storage capacity of such data banks and carriers often far exceeds the volume of content requested by the investigating State. Explicit rules should be elaborated in relation to the surplus of information a data bank or carrier might contain, which would allow the execution of letters rogatorys upon only the targeted data. ”