The National Law
School of India Review (NLSIR), the flagship journal of the National Law School
of India University (NLSIU), Bangalore, in association with the Nani Palkhivala
Memorial Trust is pleased to announce the release of topics for the 7th Nani
Palkhivala Foundation Taxation Law Essay Competition. The competition is open
to current students of law in any college or university in India.
Topics:
1. Can "Aspect
Theory" Justify Overlapping of Central and State taxes?
2. Base Erosion and
Profit Sharing (BEPS) - Issues and Solutions
Nations across the globe are
increasingly looking at ways and means of preventing the erosion of their tax
bases by entering into multilateral agreements and reforming municipal law,
including transfer pricing regulations. In 2013, the OECD released two reports capturing
the debate in this field. The lack of uniform standards and ancillary issues of
dispute resolution and tax treaty obligations have further complicated the
contours of this issue. Authors are expected to identify and deal with the key
problems in this area and suggest mitigation measures as well.
Deadline: 20th June, 2014 i.e. 23:59 pm on 19th June, 2014
Prize Money: First Prize - ₹ 6,000
Second Prize - ₹ 4,000
Third Prize - ₹ 2,000
Joint authorship is not allowed. There is no specific mode of citation to be followed, but citations should be uniform. Please send the essay and author information in separate files. The essay must not contain any identification of the author. Plagiarism will result in disqualification. For any further details or queries, please contact National Law School of India Review (NLSIR) at: mail.nlsir@gmail.com.
No comments:
Post a Comment