Kim Dotcom has started a new battle against US prosecutors and entertainment executives saying his new file sharing website is almost complete and it will be impossible for the US authorities to shut it down, like they did with Megaupload in January.

Dotcom confirmed Associated Press in a telephone interview that he has completed the 90% of his work on "new Mega" and "Megabox", a music site that he announced in June.

Despite he didn't revealed more details ab...