Announcement: 7th Nani Palkhivala Foundation Taxation Law Essay Competition, 2014

(The following announcement comes from 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.

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.
Word limit: 3500 words (inclusive of footnotes)
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.

About the author

V. Niranjan

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