[The following announcement is
posted on behalf of the National Law School of India Review]
posted on behalf of the National Law School of India Review]
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.
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?
of Central and State taxes?
2. Base Erosion and Profit Sharing (BEPS) –
Issues and Solutions
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.
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.
Word limit: 3500 words (inclusive of footnotes)
Deadline: 20th June, 2014 i.e. 23:59 pm on 19th
June, 2014
Prize Money: First Prize – Rs. 6,000
Second Prize – Rs. 4,000
Third Prize – Rs. 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: [email protected].
