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The Deepwater Horizon Spillage And Lessons In Liability Claims For Nigeria, Humphrey Onyeukwu 2010 Centre for Energy, Petroleum, Mineral Law and Policy University of Dundee

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 2010 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 ...


Legal Processing Outsourcing: Is The Lack Of A Regulatory Framework One Of The Challenges Facing The Lpo Industry In India?, Mubashshir Sarshar 2010 National Law University, Delhi

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 2010 National Law University, Delhi

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 2010 National Law University, Delhi

Amartya Sen's Theory Of Poverty, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Professional Communication And Confidential Communication, Mubashshir Sarshar 2010 National Law University, Delhi

Professional Communication And Confidential Communication, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Sociological Study Of Children (Pledging Of Labour) Act, 1933, Mubashshir Sarshar 2010 National Law University, Delhi

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

Mubashshir Sarshar

No abstract provided.


Hindu Religious And Charitable Endowments, Mubashshir Sarshar 2010 National Law University, Delhi

Hindu Religious And Charitable Endowments, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


The Doctrine Of Proportionality, Mubashshir Sarshar 2010 National Law University, Delhi

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 2010 National Law University, Delhi

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 2010 National Law University, Delhi

Patriarchy- The Indian Experience, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


Agency-Specific Precedents, Robert L. Glicksman, Richard E. Levy 2010 George Washington University Law School

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 2010 Tel Aviv University

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 Mandatory ...


Section 4 Of The Hindu Succession Act Of 1956, Hari Priya 2010 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.


Tribal Land Laws In Andhra Pradesh, Hari Priya 2010 NALSAR University of Law

Tribal Land Laws In Andhra Pradesh, Hari Priya

Hari Priya

No abstract provided.


The Untold Story Of Crane V. Commissioner Reveals An Inconvenient Tax Truth: Useless Depreciation Deductions Cause Global Basis Erosion To Bait A Hazardous Tax Trap For Unwitting Taxpayers, I Jay Katz 2010 SelectedWorks

The Untold Story Of Crane V. Commissioner Reveals An Inconvenient Tax Truth: Useless Depreciation Deductions Cause Global Basis Erosion To Bait A Hazardous Tax Trap For Unwitting Taxpayers, I Jay Katz

Irwin J Katz

Facts not discussed in the Supreme Court's decision in Crane v. Commissioner (much better known for Footnote 37) reveal an inconvenient tax truth of a hazardous tax trap for unwitting taxpayers (the "Basis Reduction Tax Trap"). For seven years, Beulah Crane operated an apartment building at a loss. For that reason, the substantial amount of allowable depreciation deductions on the building produced minimal tax benefits for her. Notwithstanding the lack of tax benefits, the basis of the apartment building was reduced by the depreciation deductions pursuant to section 1016(a) (2) of the Internal Revenue Code. Under threat of ...


Tax Shelters: Up Off The Canvas?, Steve R. Johnson 2010 Florida State University College of Law

Tax Shelters: Up Off The Canvas?, Steve R. Johnson

Scholarly Publications

Recently, taxpayers prevailed at trial in two federal tax shelter cases: TIFD III-E Inc. v. United States, 2009 WL 3208650 (D. Conn. Oct. 7, 2009) (“Castle Harbour III”) and Consolidated Edison Co. v. United States, 2009 WL 3418533 (Fed. Cl. Oct. 21, 2009) (“Con Ed”). Doing full justice to these cases would require detailed descriptions of their facts, the arguments presented and the rationales in the opinions. I leave this work to the inevitable parsing and spinning in briefs in tax shelter cases to come and to more length commentary. See, e.g., Lee A. Sheppard, Con Ed’s Night ...


Gambling Taxes: The Philosophy, The Constitution And Horizontal Equity, William N. Thompson 2010 Villanova University Charles Widger School of Law

Gambling Taxes: The Philosophy, The Constitution And Horizontal Equity, William N. Thompson

Jeffrey S. Moorad Sports Law Journal

No abstract provided.


International Capital Taxation., Rachel Griffith, James R. Hines Jr., Peter Birch Sørensen 2010 Institute for Fiscal Studies

International Capital Taxation., Rachel Griffith, James R. Hines Jr., Peter Birch Sørensen

Book Chapters

Globalization carries profound implications for tax systems, yet most tax systems, including that of the UK, still retain many features more suited to closed economies. The purpose of this chapter is to assess how tax policy should reflect the changing international economic environment. Institutional barriers to the movement of goods, services, capital, and (to a lesser extent) labour have fallen dramatically since the Meade Report (Meade, 1978) was published. So have the costs of moving both real activity and taxable profits between tax jurisdictions. These changes mean that capital and taxable profits in particular are more mobile between jurisdictions than ...


Respecting Foundation And Charity Autonomy: How Public Is Private Philanthropy? (Symposium) (With J. Tyler), Evelyn Brody 2010 IIT Chicago-Kent College of Law

Respecting Foundation And Charity Autonomy: How Public Is Private Philanthropy? (Symposium) (With J. Tyler), Evelyn Brody

All Faculty Scholarship

Recent years have seen a disturbing increase in legal proposals by the public and government officials to interfere with the governance, missions, strategies, and decision-making of foundations and other charities. Underlying much of these debates is the premise – stated or merely presumed – that foundation and charity assets are “public money” and that such entities therefore are subject to various public mandates or standards about their structure, operations, and policies. The authors’ experiences and research reveal three “myths” that, singly or collectively, underlie claims that charitable assets are public money. The first myth conceives of charities as shadow governments due to ...


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