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Articles 1 - 30 of 58
Full-Text Articles in Tax Law
Tax Treatment Of Derivative Instruments, Oluwaseun Viyon Ojo
Tax Treatment Of Derivative Instruments, Oluwaseun Viyon Ojo
Oluwaseun Viyon Ojo
The article provides an analysis of the various types of derivative instruments traded on the capital markets. As derivative instruments become frequently tradable in the Nigerian Financial market in the near projected future, it is expedient that the concerned companies plan adequately for the tax implications of such transactions and the appropriate tax authorities know how to treat the instrument of derivatives for the purpose of imposition of relevant taxes. This paper therefore dealt with the treatment of these instruments under the Capital Gains Tax Act (CGTA) and Companies Income Tax Act (CITA), though there are no specific rules for …
A Whole New World: Income Tax Considerations Of The Bitcoin Economy, Benjamin W. Akins Jd, Llm, Jennifer L. Chapman Jd, Cpa, Jason M. Gordon Jd, Mba
A Whole New World: Income Tax Considerations Of The Bitcoin Economy, Benjamin W. Akins Jd, Llm, Jennifer L. Chapman Jd, Cpa, Jason M. Gordon Jd, Mba
Benjamin W. Akins
Bitcoin is a virtual, cryptocurrency growing rapidly in influence throughout the world. Numerous characteristics associated with the bitcoin system, including low transaction costs and greater user privacy, make it appealing as a medium of electronic payment. The number of users of bitcoin, including merchants accepting the currency as a form of payment, has grown considerably in recent years. Estimates indicate that there are more than 60,000 active bitcoin users as of September 2012, with nearly 11 million bitcoins in existence. According to the latest estimates, bitcoin market capitalization is roughly $9 billion. The growth of bitcoin as an accepted currency …
Virtual Currencies: Bitcoin & What Now After Liberty Reserve, Silk Road, And Mt. Gox?, Lawrence J. Trautman
Virtual Currencies: Bitcoin & What Now After Liberty Reserve, Silk Road, And Mt. Gox?, Lawrence J. Trautman
Lawrence J. Trautman Sr.
During 2013, the U.S. Treasury Department evoked the first use of the 2001 Patriot Act to exclude virtual currency provider Liberty Reserve from the U.S. financial system. This article will discuss: the regulation of virtual currencies; cybercrimes and payment systems; darknets, Tor and the “deep web;” Bitcoin; Liberty Reserve; Silk Road and Mt. Gox. Virtual currencies have quickly become a reality, gaining significant traction in a very short period of time, and are evolving rapidly. Virtual currencies present particularly difficult law enforcement challenges because of their: ability to transcend national borders in the fraction of a second; unique jurisdictional issues; …
An Exploratory Study Of Investment Compliance Management In The Enron Collapse, Valencia Tamir Johnson Dr.
An Exploratory Study Of Investment Compliance Management In The Enron Collapse, Valencia Tamir Johnson Dr.
Valencia T Johnson
This paper is to critique a thesis titled An Exploratory Study of Investment Compliance Management in the Enron Collapse (2013). This thesis can be found on the IBLS database, and on the Thomas Jefferson School of Law record database. This paper mentions the Enron scandal that played a major role in shaking investors’ and stakeholders’ confidence, in part because the corporation’s administrators were able to conceal its losses for nearly five years. This thesis examines the history of Enron and describes the circumstances leading up to its collapse in 2001, paying particular attention to the violation of corporate governance laws …
Presentación "El Procedimiento Administrativo", Norma E. Pimentel
Presentación "El Procedimiento Administrativo", Norma E. Pimentel
Norma E Pimentel
Presentación al módulo 2
Transparencia Y Anticorrupción, Primera Llamada De Peña, Norma E. Pimentel
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
El Rostro Público De La Propaganda Administrativa, Norma E. Pimentel
Norma E Pimentel
No abstract provided.
Cuando La Educación Sea Diferente, Norma E. Pimentel
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
¿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
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
Celebrando Un Año Más Del Día Internacional Del Trabajo, Norma E. Pimentel
Norma E Pimentel
No abstract provided.
Construyendo Cultura De La Legalidad Y Participación Ciudadana, Norma E. Pimentel
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
Las Leyes Como Parte Integrante Del Derecho, Norma E. Pimentel
Norma E Pimentel
No abstract provided.
Judicial Review Of Administrative Action/ Decision As The Primary Vehicle For Constitutionalism: Law And Procedures In Tanzania, Daudi Mwita Nyamaka Mr.
Judicial Review Of Administrative Action/ Decision As The Primary Vehicle For Constitutionalism: Law And Procedures In Tanzania, Daudi Mwita Nyamaka Mr.
Daudi Mwita Nyamaka Mr.
This paper examines the discretionary powers of the High Court of Tanzania to review decisions and actions of other public bodies as a means to uphold the spirit of the Constitution on checks and balances between the three organs of the state. The writer examines the procedures for judicial review, the legal and procedural requirements and the remedies available under the laws of Tanzania, however, the writer further examines experiences from other countries particularly from case laws.
Hablando Del Derecho Y Las Leyes, Norma E. Pimentel
Hablando Del Derecho Y Las Leyes, Norma E. Pimentel
Norma E Pimentel
No abstract provided.
Ante 74 Años De Petróleo Nacional, Norma E. Pimentel
Ante 74 Años De Petróleo Nacional, Norma E. Pimentel
Norma E Pimentel
No abstract provided.
The Alternative Forms Of Dispute Settlement And The Essential Difference Between These And Arbitration, Michael Diathesopoulos
The Alternative Forms Of Dispute Settlement And The Essential Difference Between These And Arbitration, Michael Diathesopoulos
Michael Diathesopoulos
The paper examines the characteristics of some common alternative forms of dispute settlement and their key differences from arbitration regarding their nature and scope. Its purpose is to explore each mechanism's suitability for specific types of disputes.
¿Transparencia En El Endeudamiento Público?, Norma E. Pimentel
¿Transparencia En El Endeudamiento Público?, Norma E. Pimentel
Norma E Pimentel
No abstract provided.
Aspectos Generales Dela Publicidad En México. "La Publicidad De Productos, Servicios, Y Actividades Reguladas Por La Ley General De Salud", Bruno L. Costantini García
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
Cultura De La Legalidad. La Participación Ciudadana En La Transparencia, Norma E. Pimentel
Norma E Pimentel
No abstract provided.
Regulation Not Prohibition: The Comparative Case Against The Insurable Interest Doctrine, Sharo Michael Atmeh
Regulation Not Prohibition: The Comparative Case Against The Insurable Interest Doctrine, Sharo Michael Atmeh
Sharo M Atmeh
American law requires an insurable interest—a pecuniary or affective stake in the subject of an insurance policy—as a predi-cate to properly obtaining insurance. In theory, the rule prevents both wagering on individual lives and moral hazard. In practice, the doctrine is avoided by complex insurance transaction structuring to effectuate both origination and transfers of insurance by individuals without an insurable interest. This paper argues that it is time to ab-andon the insurable interest doctrine. As both the English and Aus-tralian experiences indicate, elimination of the insurable interest doctrine will have little detrimental pecuniary effect on the insurance industry, while freeing …
Historia, Maendeleo Na Mabadiliko Ya Katiba Tanzania Tangu Uhuru Hadi Miaka Hamsini Ya Uhuru 9 Desemba 2011., Daudi Mwita Nyamaka Mr.
Historia, Maendeleo Na Mabadiliko Ya Katiba Tanzania Tangu Uhuru Hadi Miaka Hamsini Ya Uhuru 9 Desemba 2011., Daudi Mwita Nyamaka Mr.
Daudi Mwita Nyamaka Mr.
Jamhuri ya Muungano wa Tanzania ni nchi iliyotokana na nchi mbili za Tanganyika na Zanzibari mwaka 1964, tangu uhuru wa Tanganyika 1961 na uhuru wa Zanzibari 1963 pamekuwapo na maendeleo ya kikatiba kwa upande wa Muungano na kwa Zanzibari ambayo hatuna budi kuyatazama kwa mapana yake hasa juu ya ushirikishwaji wa watu katika kuzipata katiba hizi.
Electronic Contracts In Tanzania: An Appraisal Of The Legal Framework, Daudi Mwita Nyamaka Mr.
Electronic Contracts In Tanzania: An Appraisal Of The Legal Framework, Daudi Mwita Nyamaka Mr.
Daudi Mwita Nyamaka Mr.
The concern of our study was to examine the legal basis for electronic contracts in Tanzania. The major problems that were being examined are; the ascertainment of e-contract terms and the other party in the contract with the focus to consent i.e. consensus ad idem requirements and capacity to contract. With the first problem, e-commerce involves e-contracts and the business community in Tanzania enters into contractual arrangements with external world via websites or email in which case the electronic environment is not suitable in Tanzania in terms of the laws and the technology. Messages sent via internet may be garbled …
Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García
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.
Generalidades De La Propiedad Intelectual En México, Bruno L. Costantini García
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
Ownership Unbundling In European Energy Market & Legal Problems Under Eu Law, Michael Diathesopoulos
Ownership Unbundling In European Energy Market & Legal Problems Under Eu Law, Michael Diathesopoulos
Michael Diathesopoulos
In this paper we will examine the issue of ownership unbundling and forced divestiture remedies imposed in a series of recent competition law cases of the energy market - examined in other papers - in relation to the possible existence of a series of legal obstacles. These energy market decisions belong to a group of antitrust cases in which a structural divestiture remedy has been imposed under the provisions of Article 9 of Regulation 1/2003. This divestiture refers to transmission networks and to generation capacity and is meant to lead to severe structural changes, which are compatible with the findings …
La Jurisprudencia En México, Bruno L. Costantini García
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?
Notariado Y Correduria Y Su Registro En México, Bruno L. Costantini García
Notariado Y Correduria Y Su Registro En México, Bruno L. Costantini García
Bruno L. Costantini García
Introducción al Derecho Notarial y Registral en México, cuyo objeto es conocer los elementos de las figuras del notario y del corredor público, la formalización de sus actos y su registro.
Social Contract Theory Of John Locke (1932-1704) In The Contemporary World, Daudi Mwita Nyamaka Mr.
Social Contract Theory Of John Locke (1932-1704) In The Contemporary World, Daudi Mwita Nyamaka Mr.
Daudi Mwita Nyamaka Mr.
The 17th century period was marked by an attempt to erect effective safeguard against violations of natural law by governments. Law in this period was conceptualized as an instrument for the prevention of autocracy and despotism. Absolutism in Europe that was associated with governmental encroachments necessitated a strong shield of individual liberty. In this period legal theory placed the main emphasis on liberty, thus the law was to render governments capable of functioning as a guarantor of individual rights. This paper aims at examining the social contract theory of the 17th-century English philosopher, John Locke, its parameters, limitations and its …
Competition Law And Sector Regulation In The European Energy Market After The Third Energy Package: Hierarchy And Efficiency, Michael Diathesopoulos
Competition Law And Sector Regulation In The European Energy Market After The Third Energy Package: Hierarchy And Efficiency, Michael Diathesopoulos
Michael Diathesopoulos
The aim of this research is to provide the basic parameters for a model for the definition of the relation between the general competition and sector specific frameworks and rules regarding the regulation of the Internal Energy Market, especially after the Third Energy Package. The research considers the recent sector specific framework in relation to a series of recent competition law cases of the Energy Market where structural remedies were applied under the commitments procedure. Essential facilities doctrine and generally competition law tools do not seem to provide a suitable framework for effectively addressing the dynamic competition concept, treating the …