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4937 full-text articles. Page 109 of 110.

Tribal Land Laws In Andhra Pradesh, Hari Priya 2009 NALSAR University of Law

Tribal Land Laws In Andhra Pradesh, Hari Priya

Hari Priya

No abstract provided.


Case Study: 1950-1970 Section- 6, The Transfer Of Property Act, 1882, Mubashshir Sarshar 2009 National Law University, Delhi

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

Mubashshir Sarshar

No abstract provided.


The Nigerian Local Content Act: Is It The Game Changer?, Humphrey Onyeukwu 2009 Centre for Energy, Petroleum, Mineral Law and Policy University of Dundee

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 ...


Managing Fiscal Volatility By Redefining ‘Tax Cuts’ And ‘Tax Hikes’, David Gamage, Jeremy Bearer-Friend 2009 Berkeley Law

Managing Fiscal Volatility By Redefining ‘Tax Cuts’ And ‘Tax Hikes’, David Gamage, Jeremy Bearer-Friend

David Gamage

This report analyzes how states should cope with fiscal volatility at the level of institutional-design policy. We propose that states reconsider how they define terms like ‘‘tax cuts’’ and ‘‘tax hikes.’’ By adopting a new baseline for defining those terms, states can increase the likelihood of using tax rate adjustments to cope with fiscal volatility rather than more harmful spending fluctuations.


Comparative Income Taxation: A Structural Analysis, Hugh Ault, Brian Arnold 2009 Boston College Law School

Comparative Income Taxation: A Structural Analysis, Hugh Ault, Brian Arnold

Hugh J. Ault

The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime ...


The Doctrine Of Proportionality, Mubashshir Sarshar 2009 National Law University, Delhi

The Doctrine Of Proportionality, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


O Critério Da Capacidade Econômica Na Tributação, Julio Pinheiro Faro 2009 Faculdade de Direito de Vitória

O Critério Da Capacidade Econômica Na Tributação, Julio Pinheiro Faro

Julio Pinheiro Faro

This article discuss the economic capacity criterion's established by paragraph 1 Article 145 of the Brazilian Constitution, regarding above all, the distributive justice taxation with the minimum existential requirement of the taxpayer.


Un Quinquennat Dans L’Imposition Directe Des Personnes Morales (Chronique De Jurisprudence 2005 – 2009), Raphael Gani 2009 University of Lausanne

Un Quinquennat Dans L’Imposition Directe Des Personnes Morales (Chronique De Jurisprudence 2005 – 2009), Raphael Gani

Raphael Gani

No abstract provided.


Patriarchy- The Indian Experience, Mubashshir Sarshar 2009 National Law University, Delhi

Patriarchy- The Indian Experience, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Hindu Religious And Charitable Endowments, Mubashshir Sarshar 2009 National Law University, Delhi

Hindu Religious And Charitable Endowments, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Is Local Consumer Protection Law A Better Redistributive Mechanism Than The Tax System?, Brian Galle 2009 Georgetown University Law Center

Is Local Consumer Protection Law A Better Redistributive Mechanism Than The Tax System?, Brian Galle

Brian D. Galle

This Essay, prepared as a contribution to the 2009 NYU Annual Survey of American Law Symposium on Preemption and Tort Law, takes issue with the standard position in the law and economics literature that substantive consumer-protection rules should not be used to redistribute wealth. Models of that position, I argue, have so far assumed the existence of only one sovereign. However, in a more realistic world where there is both local and national government, it is possible that redistribution through local tort or contract law is superior to either national or local redistributive taxation. The heart of the argument is ...


Fiscal Regimes In A Volatile Oil Price Era: What Options Exist For Balancing The Interest Of The Resource Country And Investor Company?, Humphrey Onyeukwu 2009 Centre for Energy, Petroleum, Mineral Law and Policy University of Dundee

Fiscal Regimes In A Volatile Oil Price Era: What Options Exist For Balancing The Interest Of The Resource Country And Investor Company?, Humphrey Onyeukwu

Humphrey Onyeukwu

No abstract provided.


Section 4 Of The Hindu Succession Act Of 1956, Hari Priya 2009 NALSAR University of Law

Section 4 Of The Hindu Succession Act Of 1956, Hari Priya

Hari Priya

A brief write up in the form of a comprehensive article aiming to critically evaluate the Section 4 of the Hindu Succession Act of 1956. The law, as it stands amended, has not only brought about changes in the succession laws of Hindus, but has also paved the way for some positive modifications in the law of partition, alienation of property, inheritance and adoption, and the paper is an effort to evaluate this provision of the law.


No Reparation Without Taxation: Applying The Internal Revenue Code To The Concept Of Reparations For Slavery And Segregation, Andre Smith, Carlton Waterhouse 2009 Indiana University - Purdue University Indianapolis

No Reparation Without Taxation: Applying The Internal Revenue Code To The Concept Of Reparations For Slavery And Segregation, Andre Smith, Carlton Waterhouse

Andre L. Smith

In the article, Professors Andre Smith and Carlton Waterhouse explore the interesting and rich relationship between reparations and the tax law scholarship. Employing a rich dialogical style, the authors move fluidly between the theoretical and practical aspects of both reparations and tax law in a way that brings both areas of research together. Beyond the slavery reparations tax scams of the earlier part of the decade, the authors reveal an intriguing and important relationship between reparations and the United States tax code previously unexplored. The authors accomplish this in two distinct ways. They begin with an examination of reparations proposals ...


Preserving Tax Exempt Status For Your Nonprofit Client, Timothy R. Tarvin 2009 University of Arkansas

Preserving Tax Exempt Status For Your Nonprofit Client, Timothy R. Tarvin

Timothy R Tarvin

In order to preserve a nonprofit’s tax-exempt status, counsel for the organization should stay current on how to appropriately file the IRS Form 990. Many American nonprofit organizations are at risk of losing their tax-exempt status due to changes in the tax code and filing deadlines. The Internal Revenue Service released a new version of the Form 990 in August of 2008, which became effective on December 31 the same year. This article tracks the changes on the form, as well as offers advice on who should file, when, and how. New tax law requires filing the Form 990 ...


All Charities Are Property-Tax Exempt, But Some Charities Are More Exempt Than Others, Evelyn Brody 2009 Chicago-Kent College of Law

All Charities Are Property-Tax Exempt, But Some Charities Are More Exempt Than Others, Evelyn Brody

Evelyn Brody

Attention from the media notwithstanding, the nonprofit sector continues to achieve remarkable success in state supreme courts and statehouses in defending property-tax exemptions. But budget pressures remain. While the intermediate use of “payments in lieu of taxes” has not yet become a systematic compromise solution, PILOTs are attracting growing interest from local taxing jurisdictions. This Article highlights three issues— who decides the parameters of exemption, legislatures or courts; what are the specific factors and vulnerable subsectors; and how exemption is granted or withheld in practice—and concludes with several PILOT case studies. The Appendix sets forth a fifty-one-jurisdiction review of ...


Business Tax In Nigeria: The Controversy Of Multiple Taxation, Humphrey Onyeukwu 2009 Centre for Energy, Petroleum, Mineral Law and Policy University of Dundee

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 2009 Centre for Energy, Petroleum, Mineral Law and Policy University of Dundee

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 ...


Transfer Pricing In Comparative Perspective And The Need For Reforms In Ghana, Edward Osei 2009 Widener Law

Transfer Pricing In Comparative Perspective And The Need For Reforms In Ghana, Edward Osei

Edward Osei

No abstract provided.


The Unfulfilled Promise Of The Indian Commerce Clause And State Taxation, Richard Pomp 2009 University of Connecticut School of Law

The Unfulfilled Promise Of The Indian Commerce Clause And State Taxation, Richard Pomp

Richard Pomp

The Constitution gives Congress the right to “regulate Commerce . . . with the Indian tribes.” Has the Indian Commerce Clause achieved its purpose? Have the Courts interpreted the Clause consistent with Congressional intent? I argue that the answer is, disappointingly, “no.”

The Supreme Court has emasculated and denigrated the Indian Commerce Clause, preventing implementation of the Founders’ vision. The Court has refused to use the Clause as a shield against state taxation.

Chief Justice John Marshall had the opportunity in 1832 in Worcester v. Georgia to shape the Clause into a powerful doctrine. As a ratifier, he was privy to the debates ...


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