Tax Law Commons^™

Uso Social Del Suelo Ejidal Y Comunal Para El Desarrollo Equilibrado De Las Áreas Urbanas Del Estado De Puebla, Bruno L. Costantini García

Bruno L. Costantini García

De origen, difundir los diversos esquemas permitidos por la Ley para posibilitar la realización de proyectos con fines inmobiliarios, a efecto de que los núcleos agrarios y sus integrantes se beneficien equitativamente de la urbanización de sus tierras, coadyuvando con ello al desarrollo urbano planificado y ordenado de los centros de población del Estado de Puebla; como consecuencia, impulsar el desarrollo habitacional equilibrado de éste. Eliminar el circulo.- “necesidad de tierra – asentamiento irregular – solución de conflicto”, mediante la planeación socioeconómico de los núcleos agrarios ejidales y comunales, a fin de diseñar un mecanismo eficaz que satisfaga las necesidades …

Exchange Of Tax Information: The End Of Banking Secrecy In Switzerland And Singapore?, Jean-Rodolphe W. Fiechter Ll.M.

Jean-Rodolphe W. Fiechter

At their London Summit in April 2009, the G20 Leaders proudly declared: “The era of banking secrecy is over.” The scope of this paper is to examine whether this statement is true. Is exchange of information really the panacea against tax evasion? Did it eradicate the banking secrecy cultivated for centuries by Switzerland and later also by Singapore or does the protection of privacy still have a role to play in the new global order? In the first chapter, I will depict the origins of the banking secrecy and its development in recent years until the breakthrough of the OECD …

Protocolo De Investigación “La Flexibilidad En El Procedimiento De Licitación Pública Federal De México”, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

From Energy Sector Inquiry To Recent Antitrust Decisions In European Energy Markets: Competition Law As A Means To Implement Energy Sector Regulation In Eu, Michael Diathesopoulos

Michael Diathesopoulos

This paper presents the conceptual path followed by European Union, European Commission and European Competition Network, after the Energy Sector Inquiry (2007) towards the realisation of the objective of an Energy Internal Market, fully functional and open to competition. Firstly, we examine the findings of Sector Inquiry and then we describe how the Third Energy Package - that followed - tried to address the issues highlighted by the Inquiry and how Third Energy Package introduces a promising but complex system, in order to develop sector rules. Following the above, we proceed to a brief but close examination of 10 recent …

Delimitación Téorica Del Delito Penal Fiscal, Bruno L. Costantini García

Bruno L. Costantini García

Anális de los elementos constitutivos del delito fiscal, la acción delictiva, los grados de ejecución, la consumación y los responsables.

Pretende distinguir el delito penal común del delito penal fiscal con base en sus elementos y pretende aportar una reflexión de la criminalización del delito fiscal en nuestros tiempos, usado por la Autoridad Hacendaria como un medio de represíón y de opresión de los derechos del contribuyente.

Relational Contract Theory And Management Contracts: A Paradigm For The Application Of The Theory Of The Norms, Michael Diathesopoulos

Michael Diathesopoulos

This paper examines management contracts as a paradigm for the application of relational contracts theory and especially of the theory of contractual and relational norms. This theory, deriving from Macauley's implications, but structured and analysed by I.R. MacNeil gives us a framework for the explanation and understanding of contractual obligations and business relations' rules and practice. After presenting the key literature about the norms theory and especially defining the content of MacNeil's norms, we define management contracts as relations, characterised by a high relational element and we explain why, investigating all their features, which make them a suitable object for …

Hacia Un Marco Juridico Comparado Del Impuesto A La Renta Empresarial - Partei, José Manuel Martin Coronado

José-Manuel Martin Coronado

I. INTRODUCCIÓN.- A continuación se realizará un análisis preliminar del impuesto a la Renta Empresarial, revisando algunos conceptos básicos, a fin de decidir si el mismo satisface las exigencias teóricas previstas en la ciencia económica. II. EL IMPUESTO COMO TRIBUTO.- 2.1. Introducción.- Para tal efecto, puede partirse de la definición de tributo propuesta por la Real Academia Española, a saber: “Obligación dineraria establecida por la ley, cuyo importe se destina al sostenimiento de las cargas públicas.”[1] Del mismo modo, la RAE define al impuesto como “tributo que se exige en función de la capacidad económica de los obligados a su …

La Globalización De La Legislación Cambiaria, Bruno L. Costantini García

Bruno L. Costantini García

No abstract provided.

Protección De Datos Personales, Bruno L. Costantini García, Norma E. Pimentel Méndez

Bruno L. Costantini García

Introducción a la regulación de la protección de datos personales en México.

Mitigating The Distributional Impacts Of Climate Change Policy, Tracey M. Roberts

Tracey M Roberts

Under both a cap-and-trade system and a greenhouse gas tax, the government will regulate energy suppliers and distributors, utility companies, and large manufacturers. These parties will bear the statutory incidence of the regulation. However, the financial impacts of regulating greenhouse gas emissions will be borne primarily by consumers. Consumers will bear the economic incidence of the regulation in the form of increased costs of gasoline, electricity, and home heating fuels and in increased consumer prices for all goods manufactured or distributed using fossil fuels. Greenhouse gas regulation will also generate significant revenue. This Article addresses the question of what should …

Australia’S Homeless Act, James Farrell, Caris Cadd

James Farrell

The Federal Government’s White Paper on Homelessness, The Road Home: A National Approach to Reducing Homelessness (White Paper) proposed the introduction of new legislation that would ‘underpin the national response to homelessness, setting standards to deliver the best quality services possible’.This article outlines the significance of this recommendation to Australians experiencing homelessness and focuses on why the problem of homelessness should be situated within a human rights framework.

Derecho De La Seguridad Social En México, Bruno L. Costantini García

Bruno L. Costantini García

Breve presentación del Derecho de la Segurida Social en México.

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Pip Factors: Examine With Low Expectations, Brad Borden

Bradley T. Borden

This article takes a critical look at the factors the income tax regulations use to define partners' intererests in a partnership. The article concludes that the factors do little to help determine partners' interests in the partnership.

False Imprisonment As A Tort In India, Hari Priya

Hari Priya

The tort of false imprisonment is one of the most severe forms of human rights violation, and this paper aims to define and to understand the concept of false imprisonment as a tort in India. It also seeks to know about the evolution of the notion of false imprisonment as a tort, with reference to Indian and foreign cases, and understand who and when can one be held liable for the tort of false imprisonment. It further deals with the remedies available for the said tort.

Dissecting O'Donnabhain, Anthony C. Infanti

Anthony C. Infanti

In O'Donnabhain v. Commissioner, a sharply divided Tax Court allowed a medical expense deduction for some costs related to sex reassignment surgery. This short commentary examines the opinions in the case and concludes that the taxpayer's victory rings hollow.

Business Tax In Nigeria: The Controversy Of Multiple Taxation, Humphrey Onyeukwu

Humphrey Onyeukwu

Doing business in Nigeria is ranked 125th in the world out of 183 economics by the latest ranking of the World Bank. A major parameter for this assessment is using the incidences of regulatory controls and taxation of business activity to determine the ease of doing business in Nigeria. The controversy of multiple taxations has become one of the constraints of businesses in Nigeria due to overlaps of the various tiers of government taxing rights on business entities.

Nigeria practices fiscal federalism in which the fiscal responsibility of government is based on a three-tiered tax structure divided between the federal, …

Who Is Afraid Of Nigeria's Petroleum Industry Bill?, Humphrey Onyeukwu

Humphrey Onyeukwu

The Petroleum Industry Bill (PIB) has drawn different emotions from the stakeholders since it came into the public domain. The PIB proposes fundamental reforms of the Nigeria’s oil industry and is anchored on five major goals namely creation of new regulatory institutions, transformation of upstream contractual agreements, new fiscal regime, downstream sector deregulation, government participation in the industry and transparency in contractual agreements.

However, the scepticism shrouding the provisions of the bill is not helped with the recent media reports that oil companies are threatening to sue the federal government over the Bill’s purported retroactive agenda. The disclosure by the …

The Deepwater Horizon Spillage And Lessons In Liability Claims For Nigeria, Humphrey Onyeukwu

Humphrey Onyeukwu

The recent catastrophic Deepwater Horizon rig explosion and resultant spill, offshore Louisiana, USA awakened the world once again to the environmental hazards of oil explorations. Although the causal factor for the Deepwater Horizon spill is speculated, human error appears the consensus of experts who have tried reconstructing the events of that fateful day. The possible cause of the explosion will certainly be a controversial issue in a long time but the effects of the spillage on human, aquatics and environmental costs are very evident. There are several lingering questions from developments of the deepwater tragedy that set the tone for …

The Nigerian Local Content Act: Is It The Game Changer?, Humphrey Onyeukwu

Humphrey Onyeukwu

The passage into law of the Nigerian Local Content Bill is one of the significant developments for domesticating the oil industry through local value additions. The bill received presidential assent on 22nd April 2010 and created a Law to provide for the development of indigenous content in the Nigerian Oil and Gas Industry. Previous acts of governments had made feeble policy attempts at developing a local content framework for the industry and the fanfare associated with the recent enactment into law of the Nigerian Local Content Bill is very understandable.

Nigeria is the world's eighth-biggest oil exporter and relies on …

Legal Processing Outsourcing: Is The Lack Of A Regulatory Framework One Of The Challenges Facing The Lpo Industry In India?, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

Case Study: 1950-1970 Section- 6, The Transfer Of Property Act, 1882, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

Amartya Sen's Theory Of Poverty, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

Professional Communication And Confidential Communication, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

Sociological Study Of Children (Pledging Of Labour) Act, 1933, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

Hindu Religious And Charitable Endowments, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

The Doctrine Of Proportionality, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

C.P.C., 1908 Order Xx (Rules 10-20): A Case Study 1990-2010(July), Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

Patriarchy- The Indian Experience, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

Agency-Specific Precedents, Robert L. Glicksman, Richard E. Levy

Robert L. Glicksman

As a field of legal study and practice, administrative law rests on the premise that legal principles concerning agency structure, administrative process, and judicial review cut across multiple agencies. In practice, however, judicial precedents addressing the application of administrative law doctrines to a given agency tend to rely most heavily on other cases involving the same agency, and use verbal formulations or doctrinal approaches reflected in those cases. Over time, the doctrine often begins to develop its own unique characteristics when applied to that particular agency. These “agency-specific precedents” deviate from the conventional understanding of the relevant principles as a …

Is Tax Law Culturally Specific? Lessons From The History Of Income Tax Law In Mandatory Palestine, Assaf Likhovski

Assaf Likhovski

Tax law is a technical area of law which does not seem to be culturally specific. It is thus seen as easily transferable between different societies and cultures. However, tax law is also based on definitions and notions which are not universal (the private sphere, the family, the gift etc.). So, is tax law universal or particular? Is it indeed easily transferable between different societies? And in what ways does tax law reflect ethnic or cultural rather than economic differences? This Article seeks to answer these questions by analyzing one specific example — the history of income tax legislation in …