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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.


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 ...


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 ...


Reforming 501(C)(3): Putting The "Charity" Back In The Charitable Deduction, Jennifer McCrabb Black 2010 University of Richmond

Reforming 501(C)(3): Putting The "Charity" Back In The Charitable Deduction, Jennifer Mccrabb Black

Law Student Publications

This paper seeks to lay out a proposal to redefine what it takes to receive tax-deductible donations. Part II of this paper will summarize the current state of the law as it applies to the charitable contribution deduction and the qualification for tax exemption under the Internal Revenue Code. Part III discusses the Charities Act 2006, a recent British act aimed at attempting to redefine charity for England and Wales by requiring organizations to prove that they provide a public benefit before receiving the benefits of being a charity. Part IV proposes additions and changes to the Internal Revenue Code ...


Rethinking Treaty Shopping: Lessons For The European Union, Reuven S. Avi-Yonah, C. H. Panayi 2010 University of Michigan Law School

Rethinking Treaty Shopping: Lessons For The European Union, Reuven S. Avi-Yonah, C. H. Panayi

Book Chapters

Whilst treaty shopping is not a new phenomenon, it remains as controversial as ever. It would seem that the more countries try to deal with it, the wider the disagreements as to what is improper treaty shopping and what is legitimate tax planning. In this paper, we reassess the traditional quasi-definitions of treaty shopping in an attempt to delineate the contours of such practices. We examine the various theoretical arguments advanced to justify the campaign against treaty shopping. We also consider the current trends in treaty shopping and the anti-treaty shopping policies under the OECD Model and the US Model ...


Running From The United States Treasury: The Need To Reform The Taxation Of Multinational Corporations, 43 J. Marshall L. Rev. 1041 (2010), Jennifer Barton 2010 John Marshall Law School

Running From The United States Treasury: The Need To Reform The Taxation Of Multinational Corporations, 43 J. Marshall L. Rev. 1041 (2010), Jennifer Barton

The John Marshall Law Review

No abstract provided.


Credit Vs. Exemption: A Comparative Study Of Double Tax Relief In The United States And Japan, Lawrence Lokken, Yoshimi Kitamura 2010 Northwestern Pritzker School of Law

Credit Vs. Exemption: A Comparative Study Of Double Tax Relief In The United States And Japan, Lawrence Lokken, Yoshimi Kitamura

Northwestern Journal of International Law & Business

The overriding issue in international taxation is the problem of double taxation. Under the tax laws of most countries, income may be taxed on the basis of either residence or source. That is, a country may tax residents of the country on worldwide income and may tax nonresidents on income from sources within the country. Thus, if a resident of one country has income from a business activity or investment in another country, the person may be taxed on the income on a residence basis by its home country and on a source basis in the other country. Most countries ...


Revisiting Global Formulary Apportionment, Susan C. Morse 2010 UC Hastings College of the Law

Revisiting Global Formulary Apportionment, Susan C. Morse

Faculty Scholarship

No abstract provided.


A Comprehensive Theory Of Deal Structure: Understanding How Transactional Structure Creates Value, Michael S. Knoll, Daniel M. G. Raff 2010 University of Pennsylvania Law School

A Comprehensive Theory Of Deal Structure: Understanding How Transactional Structure Creates Value, Michael S. Knoll, Daniel M. G. Raff

Faculty Scholarship

No abstract provided.


Networks, Norms, And National Tax Policy, Allison Christians 2010 University of Wisconsin Law School

Networks, Norms, And National Tax Policy, Allison Christians

Washington University Global Studies Law Review

Increasing economic integration inevitably draws states to coordinate their tax policies, yet policymakers are eager to protect their autonomous “tax sovereignty.” Cooperation and autonomy are balanced in transnational networks, especially the OECD, where state representatives, experts, and interest groups engage in continuous negotiation to develop nonbinding, or “soft” global tax policy norms. While the merits of these norms have prompted much scholarly analysis, little is understood about the nature and significance of using networks to develop tax policy norms in this manner. This Article demonstrates how and why states use the unique soft governance structure of the OECD to develop ...


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