隨著聯網與創新技術之進步，消費者能夠享受影音服務的終端裝置與視聽內容也隨之多元化。在這其中，經由公用網際網路所提供之服務，亦即OTT服務，於近來引起最多之關注與爭議。除了與電子通訊傳播服務間之關係外，因為OTT服務是藉由公用網際網路提供，網路壅塞的問題以及如何提升網路頻寬的使用效率，亦令網路服務業者採取各種差別待遇以為因應，因此引發網路中立性之議題。本文首先析述美國聯邦通訊傳播委員會2015年之開放網路命令以及歐盟2015年開放網路規則，繼之則分從美國的兩則法院實務判決，以及歐盟線上內容服務跨境可攜規則草案與著作權現代化架構行動方案，觀察OTT影音服務內容所涉之著作權保護議題。最後則為本文之結論與對我國相應法制之建議。

The Internet has thrived because of its freedom and openness. Given that advancements in IoT and innovation technologies, terminal devices and audiovisual contents that consumers can use and enjoy also have spiked in the last ten years. Compared to the other technologies and innovations, OTT services attract the attention of the academic, industries, and the public, due largely to its nature and impact. OTT stands for "over-the-top", the term used for the delivery of film and TV content via the Internet, without requiring users to subscribe to a traditional cable or satellite pay- TV service. The explosive growth of OTT services has disrupted the telecommunications market by boosting competition and by creating a phenomenal traffic load on the transport pipes of ISPs. Network providers are using traffic differentiation to manage the increased volume and distribute the cost of additional capacity, which has raised equal-access concerns among online content and service providers and consumers, namely the issue of net neutrality. This article focuses upon the latest trends of the regulation and policies, especially those concerning net neutrality and copyright, in the United States and the European Union, including the FCC's 2015 Open Internet Order and the European Union's Open Internet Regulation. In addition to legislations, recent decisions delivered by courts also are discussed. Through the lens of these legislations and court decisions, this article put the corresponding regulatory framework of Taiwan under examination and shows possible direction for the future.