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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 ...


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 ...


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 ...


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.


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 ...


Taxation Of Workers In Sweden, Maria Hilling 2009 Lund University

Taxation Of Workers In Sweden, Maria Hilling

Maria Hilling

The Swedish national report for the EATLP Conference in Cambridge


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