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- Arm's length principle (1)
- Base erosion and profit shifting (1)
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- Country-by-country reporting rules (1)
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- DMCA (1)
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Articles 1 - 2 of 2
Full-Text Articles in Law
Towards An Effective Regime Against Online Copyright Infringement In India, Ashwin Ramakrishnan
Towards An Effective Regime Against Online Copyright Infringement In India, Ashwin Ramakrishnan
LLM Theses
With Internet usage on the rise, it is important for India to establish an effective regulatory regime to combat piracy and mass copyright infringement online. This thesis argues that, in the face of unique legal and cultural challenges specific to India, present laws in the country have failed to do so. Unless and until these challenges are met it will be difficult to have an effective mechanism that deals with online copyright infringement. Countries like the United States, Canada, Ireland, and France have all adopted different regulatory models. However, this thesis argues that each not only have significant limitations on …
The Global Fight Against Base Erosion And Profit Shifting Under The Oecd’S Country-By-Country Reporting Rules: A Possible Solution?, Oladiwura Ayeyemi Eyitayo-Oyesode
The Global Fight Against Base Erosion And Profit Shifting Under The Oecd’S Country-By-Country Reporting Rules: A Possible Solution?, Oladiwura Ayeyemi Eyitayo-Oyesode
LLM Theses
The base erosion and profit shifting (BEPS) phenomenon continues to create detrimental consequences in states. BEPS is engendered by two fundamental factors, namely, unhealthy fiscal policies of tax havens and preferential tax regimes, and transfer mispricing by multinational corporations (MNCs). The OECD, through its BEPS Project notes that the lack of transparency in the global activities of MNCs is a major cause of BEPS. To close this gap, the OECD released the CBCR Rules. This thesis discusses the severity of the BEPS phenomenon and assesses the anti-BEPS efforts of the OECD. Upon an assessment of these efforts, this thesis argues …