Expanding Concept of Sale the Taxation Dilemma

School of Legal Studies, Cochin University of Science & Technology

The power of taxation under the indian constitution

The Power Of Taxation Under The lndian Constitution, the subject of the present thesis has a wide ambit covering the entire federal field end deep constitutional significance traversing many of the principles like pith and substance, colourability, severebility etc. However, considerations of time, space and areas already investigated have indicated that the present study may be confined to the fundamental constitutional limitations end the federal problem. Thus the effect of fundamental rights, the commerce clause, immunity of instrumentalitis and the principle limiting the power of legislative delegation on the power of taxation has been studied. The distribution of taxes between the Union and units of the Indian federation leans so much over to the former and that part of this study has been directed to discover what devices can help the units to gain economic viability

Simultaneous estimation of indirect and interaction effects using structural equation models

Interaction effects are usually modeled by means of moderated regression analysis. Structural equation models with non-linear constraints make it possible to estimate interaction effects while correcting for measurement error. From the various specifications, Jöreskog and Yang's (1996, 1998), likely the most parsimonious, has been chosen and further simplified. Up to now, only direct effects have been specified, thus wasting much of the capability of the structural equation approach. This paper presents and discusses an extension of Jöreskog and Yang's specification that can handle direct, indirect and interaction effects simultaneously. The model is illustrated by a study of the effects of an interactive style of use of budgets on both company innovation and performance

Assessing indirect aggression in aggressors and targets : Spanish adaptation of the Indirect Aggression Scales

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The mutual agreement procedure and arbitration of double taxation disputes

It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) of transnational commercial enterprises. Because such disputes involve, on the one hand, the state imposition of taxes, a right universally asserted by all states, and private entities on the other, taxation disputes between such parties are not, on their face, easily susceptible to arbitration. This article analyzes two dispute settlement procedures-the OECD First Model Tax Convention and a similar EU Convention-with the exclusive focus on disputes relating to the imposition of double taxation. It will look at the ways in which state roles may vary under these procedures from assisting in the negotiation process to taking a part similar to, but with important differences from, diplomatic protection on behalf of an affected enterprise. The article will examine the situations under which the settlement procedure is required and/or available, how the procedures are triggered, the obligations and parts played by the parties, the means by which the disputes are resolved (from negotiations to tribunals) and the limitations of the procedures. Are they “taxpayer friendly”? As a result the reader may draw comparisons between the two procedures. Finally, the article will look at the proposed OECD Arbitration Clause which is intended to be incorporated into Article 25 of the OECD Model Tax Convention as well as how these mechanisms relate and/or conflict with bilateral tax treaties and the GATS.

Indirect expropriation in concession contract

 The work aims to demonstrate that an indirect expropriation of rights occurs when mining concession agreements are made for subsoil exploitation. The article looks at examples such as when administrative divesture for public utilities or for social interest is decreed to implement projects or environmental works; when any regulation or administrative action is taken determining protected areas or environment control of type; and when environmental control plans are implemented. The indirect expropriation occurs because a conflict exists between general interests and equality principles of the burdens, the contractual right of adherence to agreed upon provisions and the legality of prior legal regulations for the carrying out of such expropriation. 

Advances in the indirect, descriptive, and experimental approaches to the functional analysis of problem behaviour

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