By Sasthibrata Panda & Sanskar Jain
Commercial surrogacy is, an agreement between intended couples and a surrogate mother, which is currently legal in India. The objective of the paper is to support the practice of commercial surrogacy and criticizes the draconian provisions of the Surrogacy (Regulation) Bill, 2019, which intends to prohibit commercial surrogacy. It argues that because commercial surrogacy paves the way to give a genetically related child to the infertile couples in return for consideration to the poor surrogate mother for her service. The paper resolves the conflict of parenthood and talks about the certainty of parenthood with the help of surrogacy contract within the purview of intention based and genetic relation based arguments.
Category: Print Edition
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An Evaluation of Effectiveness of BEPS Action Plan in Coeval Time
By Shalini
Base Erosion and Profit Sharing is a strategy of tax avoidance in which the taxpayer makes an arrangement to shift profits from high tax countries to lower ones. The non-uniformity of rules in different jurisdiction creates a gap which is utilised by the taxpayers to minimize the tax payment which the jurisdiction would be entitled to receive. After the arrival of the report, OECD members and G20 countries formulated a BEPS Action Plan. To give effect and implement the plan, the countries went ahead and on each item a report was prepared called BEPS Action Reports.The endeavour in the present paper is to analyse the plan in the light of requirement of adequate tax framework in the international tax system. To accomplish this, the researcher would initially understand the compelling reasons to bring BEPS into action. For this, the Pre-BEPS era is described then there is brief discussion on action plans. Further to this, the researcher attempts to analyse the short-coming and appraisals of the introduced plan. The researcher also describes the position of India in implementation of the BEPS Action Plan. The researcher has also presented certain arguments
