Legal Writing and Research Commons^™

Contractual Option Interests And Capital Gains Tax In Nigeria, Dr Obayemi K. Olumide, Oluwaseun Viyon Ojo, Tobi Michael Babalola

Oluwaseun Viyon Ojo

Capital gains are the profits realized from the sale of chargeable assets at a price which exceeds and is higher than the purchase price, and so, when a capital asset is sold, the difference between the cost price (purchase price, including acquisition costs) and the sales price (selling costs) is a capital gain or a capital loss, because a taxpayer realizes a capital gain if sales price is higher than cost of sale, while the reverse is the case for a capital loss. While substantial revenue can be realized from capital gains tax (CGT), there are challenges facing CGT in …

The Unidroit Principles, 30 J. Marshall L. Rev. 761 (1997), Ann Lousin

Ann M. Lousin

No abstract provided.

An Approach To The Regulation Of Spanish Banking Foundations, Miguel Martínez

Miguel Martínez

The purpose of this paper is to analyze the legal framework governing banking foundations as they have been regulated by Spanish Act 26/2013, of December 27th, on savings banks and banking foundations. Title 2 of this regulation addresses a construct that is groundbreaking for the Spanish legal system, still of paramount importance for the entire financial system insofar as these foundations become the leading players behind certain banking institutions given the high interest that foundations hold in the share capital of such institutions.

Present At The Creation: Reflections On The Early Years Of The National Association Of Corporate Directors, Lawrence J. Trautman

Lawrence J. Trautman Sr.

Effective corporate governance is critical to the productive operation of the global economy and preservation of our way of life. Excellent governance execution is also required to achieve economic growth and robust job creation in any country. In the United States, the premier director membership organization is the National Association of Corporate Directors (NACD). Now over 36 years old, NACD plays a major role in fostering excellence in corporate governance in the United States and beyond. Over the past thirty-six years NACD has grown from a mere realization of the importance of corporate governance to become the only national membership …

Critical Analysis And Case Study Of [Mmtc Vs. Sterlite Industries Pvt. Ltd.]- Role Of Arbitrators, Yashvardhan Rana

Yashvardhan Rana

Critical analysis and Case study of [MMTC vs. Sterlite Industries Pvt. Ltd.]. Supreme Court of India M.M.T.C. Limited - Versus- Sterlite Industries (India) Ltd. Decided on: 18 November, 1996 Equivalent citations: 1996 IXAD SC 25, 1997 AIHC 605, 1996 (2) ARBLR 705 SC Bench: J Verma, B Kirpal Facts: The agreement between the parties: An agreement was entered into on 14th December, 1993 between the petitioner and the respondent by which the respondent appointed the petitioner as a consignment agent for the storage, handling and marketing of continuous cast copper rods manufactured by the respondent. The agreement provided, in so …

Presentación "El Procedimiento Administrativo", Norma E. Pimentel

Norma E Pimentel

Presentación al módulo 2

Attorney-General Of Pakistan - A Brief Overview, Umair Ghori

Umair H. Ghori

The legal system of Pakistan represents a fusion of the Shariah law and common law systems. Traditionally, the Pakistani legal system adapted the pre-1947 colonial law for local use. Amendments to these colonial laws, in particular inspired by the Islamic traditions, have been interspersed in intervals. As a result, the Pakistan legal system retains fundamental common law doctrines (such as binding precedent and delegated legislation) while gradually integrating laws of Islamic origin within the existing common law framework. However, Pakistan's legal system is far from being a complete mirror of the English legal system. One such major distinction is that …

Transparencia Y Anticorrupción, Primera Llamada De Peña, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

El Rostro Público De La Propaganda Administrativa, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

Cuando La Educación Sea Diferente, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

¿Quién Fue El (La) Gran Ausente En El #Debate2012?, Norma E. Pimentel

Norma E Pimentel

Reflexión personal sobre el "debate" del día 06.05.2012

La Transparencia En La Protección De Datos Personales, Bruno L. Costantini García

Bruno L. Costantini García

La Transparencia en la Protección de Datos Personales, ponencia elaborada dentro de los trabajos del VII Congreso Nacional de Organismos Públicos Autónomos (OPAM)

Celebrando Un Año Más Del Día Internacional Del Trabajo, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

Cultura De La Legalidad. Participación Ciudada En Transparencia, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

Construyendo Cultura De La Legalidad Y Participación Ciudadana, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

Las Leyes Como Parte Integrante Del Derecho, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

Information Revolution: “Choice Of Control” To “Choice And Control”, Subhajit Basu, Christina Munns

Subhajit Basu

Please do not cite without permission of the authors.

In this article, we critically analyse whether the ‘privacy framework’ for health records is ‘fit-for-purpose’ for the NHS’s ‘information revolution’ and argue that the NHS’s ‘proxy-individual’ information-guardian role could inadvertently mask individuals’ intended roles, effectively circumventing autonomy-based laws by limiting the power of individuals to be autonomous. We suggest that moving ‘choice of control’ to individuals will render ‘privacy’ redundant whilst validating ‘confidentiality’ via consent from empowered individuals. This power shift would expose the overdue need for options to increase levels of individual ‘control/privacy,’ moving from the NHS’s paternal ‘proxy-individual’ conception …

Hablando Del Derecho Y Las Leyes, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

Ante 74 Años De Petróleo Nacional, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

¿Transparencia En El Endeudamiento Público?, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

Global Textiles And Clothing Trade - Trade Policy Perspectives, Umair Ghori

Umair H. Ghori

The author presents substantial case studies of the effect of the abolition of quotas on global trade in this sector. Concentrating mainly on China and Pakistan but also examining India, Indonesia, Vietnam, and seven other Asian T&C manufacturing countries, he contrasts post-abolition reality with pre-abolition predictions of the impact of abolishing quotas, and details the continuing distortion caused by tariffs, non-tariff barriers and through trade remedies such as safeguards and anti-dumping. All of the analysis is supported by the judicious use and interpretation of extensive statistics, compelling arguments, and interviews with entrepreneurs and trade officials in Pakistan (as a case …

Aspectos Generales Dela Publicidad En México. "La Publicidad De Productos, Servicios, Y Actividades Reguladas Por La Ley General De Salud", Bruno L. Costantini García

Bruno L. Costantini García

Introducción a las generalidades de la regulación en materia de publicidad de insumos para el consumo humano (salud) en México.

Cultura De La Legalidad. La Participación Ciudadana En La Transparencia, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

A Bridle, A Prod And A Big Stick: An Evaluation Of Class Actions, Shareholder Proposals And The Ultra Vires Doctrine As Methods For Controlling Corporate Behavior, Adam Sulkowski, Kent Greenfield

Kent Greenfield

Written for the recent conference at St. John’s University Law School on “People of Color, Women, and the Public Corporation,” this paper evaluates recently applied methods of influencing corporate behavior on employment practices and recommends that a dormant legal doctrine be revitalized and added to the “tool box” of activists and concerned shareholders. The methods of influencing corporate behavior that are evaluated include class action lawsuits and shareholder proposals to amend corporate policy. In both contexts, there are procedural hurdles to achieving success. Even when success is achieved, there are limits to the actual changes in organizational behavior that result. …

Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García

Bruno L. Costantini García

Discernir la noción y elementos de existencia de los títulos de crédito, considerando la doctrina y la denominación expresada en nuestra Ley General de Títulos y Operaciones de Crédito, conceptualizando el término de los documentos que consignan un derecho crediticio propio de su naturaleza y deslindando de manera dogmatica y exegética los elementos que lo forman y le dan su funcionamiento, mediante una visión de las instituciones jurídicas que les dan su existencia y aplicación dentro del devenir de los actos de comercio.

An Essay On Horseless Carriages And Paperless Negotiable Instruments: Some Lessons From The Article 8 Revision, James S. Rogers

James S. Rogers

As practices change, so too must the language and concepts that define and describe them. That is the lesson to be drawn from the past few decades’ work on the commercial law of investment securities. Article 8 is the first article of the Uniform Commercial Code to reach a third generation. There is the original version, the 1978 version, and now the 1994 version. The original version was based on the traditional system in which buyers and sellers effected transfer of securities by physical delivery of certificates. The 1978 version added new provisions dealing with “uncertificated securities.” Then the 1994 …

The Misuse Of Tax Incentives To Align Management-Shareholder Interests, James R. Repetti

James R. Repetti

The U.S. tax system contains many provisions which are intended to align management of large publicly traded companies more closely to stockholders. This article shows that many of the tax provisions that have been adopted are of questionable effectiveness because they fail to address the complexities of stockholder-management relations in attempting to motivate management to act in the best interests of stockholders. The article proposes that rather than Congress attempting to identify the best way that it can use the tax system to motivate management, Congress should eliminate tax provisions which subsidize management's inefficiencies in order to encourage stockholders, themselves, …

Through The Looking Glass Of Eminent Domain: Exploring The "Arbitrary And Capricious" Test And Substantive Rationality Review Of Governmental Decisions, Zygmunt J.B. Plater

Zygmunt J.B. Plater

The day-to-day realities of different systems of government can be discerned in the way they handle, in theory and practice, clashes between the individual and the collective will. The structure of contemporary American democracy is no exception. It is comprised of a variegated assortment of judicial formulae for balancing the interests of the individual and the state, most of these formulae tracing back with differing degrees of directness to textual bases in the first nine amendments to the federal Constitution or their state constitutional equivalents. One of these basic structural balancings, encountered early on by every student of American law …

Generalidades De La Propiedad Intelectual En México, Bruno L. Costantini García

Bruno L. Costantini García

Presentación de las Generalidades de la Propiedad Intelectual en México (Propiedad Industrial y Derechos de Autor), legislación que la rige, aplicación y modalidades

La Jurisprudencia En México, Bruno L. Costantini García

Bruno L. Costantini García

Breve presentación de la jurisprudencia en México, su aplicación, objetivos y fines para el Derecho Mexicano. ¿Por qué es util para el derecho? ¿Quién la emite?