Dividend Distribution Tax: More Than Meets The Eye - A Critical Analysis Of Polycab India Ltd. V. Assistant Commissioner Of Income-Tax,
National Law School of India University
Dividend Distribution Tax: More Than Meets The Eye - A Critical Analysis Of Polycab India Ltd. V. Assistant Commissioner Of Income-Tax, Ashrita Kotha
Articles
The case emanates from the dividend distribution tax (DDT) paid by Polycab on shares held by International Finance Corporation (IFC), one of its shareholders. IFC was set up by an international agreement to support the private sector in developing countries and was granted tax immunity on its income and transactions under the founding multilateral treaty and supporting domestic law. Polycab sought refund of DDT owing to IFC's immunity. The Income Tax Appellate Tribunal (ITAT) ruled in favour of Polycab by considering dividend distribution within the immunity clause and reading in an exemption into the income tax legislation. Significantly, the DDT …
Tax Incentives For Attracting Foreign Direct Investment In Sub-Saharan Africa: A Comparative Study Of Ghana And Kenya,
Schulich School of Law, Dalhousie University
Tax Incentives For Attracting Foreign Direct Investment In Sub-Saharan Africa: A Comparative Study Of Ghana And Kenya
LLM Theses
Developing countries have increasingly resorted to the use of tax incentives to attract FDI, despite existing evidence of the shortcomings of tax incentives. In sub-Saharan Africa, tax incentives are a prominent feature of many investment codes. Sub-Saharan African countries find tax incentives as a means of attracting FDI because there are no viable alternatives per se, and they believe that tax incentives can be structured to ensure that FDI advances socio-economic and technological development. But the reliance on tax incentives at the expense of maximizing domestic tax revenue poses a challenge to sustainable development. This study examines Ghana and Kenya …
Perbandingan Sistem Hukum Civil Law Dan Common Law Dalam Penerapan Yurisprudensi Ditinjau Dari Politik Hukum,
Universitas Indonesia
Perbandingan Sistem Hukum Civil Law Dan Common Law Dalam Penerapan Yurisprudensi Ditinjau Dari Politik Hukum, Praise Juinta Siregar
"Dharmasisya” Jurnal Program Magister Hukum FHUI
The legal system is related to the concept of law, where the two things have an inseparable relationship with each other. In principle, the legal system regulates the life of a community so that conflicts do not occur, where if the conflict is unavoidable, then the legal system has an important role in resolving the conflict. The legal system in the judiciary has a major influence in the application of the law, especially for judges in examining and deciding a case. The Panel of Judges in deciding a case will definitely pay close attention to the legal system in its …
The Tax Revenue Capacity Of The U.S. Economy,
University of Michigan Law School
The Tax Revenue Capacity Of The U.S. Economy, James Hines, James Hines
Book Chapters
The United States imposes smaller tax burdens than do other large high-income countries, its 24.8 percent ratio of tax collections to GDP in 2010 representing the lowest fraction among the G-7. The United States also differs from other G-7 countries in relying relatively little on expenditure-type taxes. It follows that there is significant unused tax capacity in the United States that could be deployed to pay the country’s debts, but that the most promising source of additional tax revenue is expenditure taxation that is widely perceived to have very different distributional features than the income taxes on which the U.S. …
Perlindungan Hukum Bagi Konsumen Terhadap Transaksi Jual Beli Melalui Platform E-Commerce Di Indonesia,
Universitas Indonesia
Perlindungan Hukum Bagi Konsumen Terhadap Transaksi Jual Beli Melalui Platform E-Commerce Di Indonesia, Viola Ikhsan
"Dharmasisya” Jurnal Program Magister Hukum FHUI
With the entry of internet media in the world of commerce / business, many things have changed, namely the closeness between sellers and buyers in transactions has become increasingly tenuous, because each party does not know each other closely and is known only through internet media. Other obstacles that will arise from transactions via the internet include legal protection for buying and selling transactions made through the E-Commerce platform in Indonesia. In fact, the Consumer Protection Law (UUPK) and the Information and Electronic Transaction Law (UUITE) have been able to provide adequate legal protection for consumers in making transactions via …
Perbuatan Melawan Hukum Oleh Penguasa (Onrechtmatige Overheisdaad) (Suatu Tinjauan Analisis Administrasi Pemerintahan),
Universitas Indonesia
Perbuatan Melawan Hukum Oleh Penguasa (Onrechtmatige Overheisdaad) (Suatu Tinjauan Analisis Administrasi Pemerintahan), Yusrin Edyanti
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Government legal actions are actions which by nature have legal consequences. Decisions as a legal instrument of the government in carrying out unilateral legal actions can be the cause of violations of the law against citizens, especially in a modern law state that gives broad authority to the government to interfere in the lives of citizens, because it requires legal protection for citizens against legal action government. This research is a normative legal research, the normative approach is used to obtain theoretical things, namely: principles, concepts, legal doctrines, and the content of the rule of law. The government has two …
The Ai Doppelgänger Dilemma: Cloned Voices In The Music Industry,
Seattle University School of Law
The Ai Doppelgänger Dilemma: Cloned Voices In The Music Industry
Seattle University Law Review
With the rise of generative artificial intelligence (AI), there has been an influx of “voice clones”—deep-learning algorithms that create synthetic speech to realistically mimic human voices. Celebrities and, in particular, music artists, have been subjected to the proliferation of AI voice clones on social media platforms like TikTok and streaming platforms such as Spotify. Despite music utilizing AI voice clones having amassed much popularity, this technology can be harmful and highly invasive to musicians whose livelihoods often depend on their distinct voices. While legal scholars have attempted to articulate various rights that could protect a person’s voice, individuals are largely …
International Tax Considerations: Inbound & Outbound,
William & Mary Law School
International Tax Considerations: Inbound & Outbound
William & Mary Annual Tax Conference
No abstract provided.
Politik Hukum Dalam Penegakan Hukum Di Indonesia,
Universitas Indonesia
Politik Hukum Dalam Penegakan Hukum Di Indonesia, Anita Anita
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Law is a guide and rules related to the concept of social life and will always be in accordance with the conditions of society. Law is a demand to be able to provide justice, meaning that the law is always faced with the question of whether the law can bring about justice. In relation to the legal concept, legal politics is defined as an activity that determines the patterns and methods of shaping law, supervises the operation of the law, and reforms the law for the purposes of the State. Therefore, law is a determinant of politics, and is also …
Studi Kasus Tindak Pidana Pasar Modal Pada Pt Reliance Securities, Tbk Dan Pt Magnus Capital,
Universitas Indonesia
Studi Kasus Tindak Pidana Pasar Modal Pada Pt Reliance Securities, Tbk Dan Pt Magnus Capital, Vicky Prayitno
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Capital market is one of the national development tools that nowdays has growed rapidly and its existence has become one of the financing alternatives in national development. The runs of the capital market can not be seperated from its possiblities of criminal act that harm the investor and society. Capital market crime’s character is well-organised and involving certain parties like other white collar crimes, therefore the resolution and responsibility is also terribly complex since the case involves those related parties in that crime. One of the enticing violations in the capital market was a fraud case committed by Larasati (one …
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