By Aisiri Raj
Freedom of speech and expression, including creative & artistic expression, is an inherent right. However, this right has been subject to two modes of censorship, i.e., limitations imposed by statutes and restrictions by public opinion. The restrictions to an individual’s fundamental right to speech and expression by a group of people who believe it be against their ideals gives rise to Heckler’s Veto. The paper provides an overview of the evolution of the doctrine of Heckler’s Veto in the United States and seeks to provide a proposition for its
By Deepnainee Kaushal
The Constitution of India entitles right articulate speech and expression under the dominion of article 19(1)(a). The debate between the extent of such freedom and the restriction posed by the government was recently resurrected in the arduous time of COVID- 19 pandemic when the Mumbai Police Commiserate came up with a circular to control the propagation of fake news and hate messages. The order however, categorically made sharing of messages that criticizes the State Government, a crime. The paper analysis the philosophical viewpoint and Indian legal position with regards to the freedom to speak and express freely of discourse and articulation. The freedom encompasses right to criticize the government within its ambit. The research critiques on use of Section 144 of the Code of Criminal Procedure, 1973 to put a curfew on fundamental rights. Social media has emerged as an important platform of sharing information. However, lately it has been robotically hijacked to promote political propaganda. The outpour of misinformation during Covid-19 pandemic has increased to an extent that it has posed a threat on the doctrine of free speech. In this backdrop, there is undeniably a desideratum for comprehensive analysis of how the freedom operates as an instrument of Constitutional bulwark and to examine how democratic is social media. The paper provides in depth analysis of the gag order and concludes that the principle of proportionality needs
By Mohak Thukral
The essay is an attempt to explain the concept of ‘Treaty Shopping’ and traces the response of the Indian Government in tackling this form of Treaty Abuse. The paper will analyse India’s DTTA obligation with Mauritius, trace the trajectory of steps taken by the government including passing of GAAR rules and the judicial decisions starting from the Azadi Bachao Andolan Case to the recent Vodaphone Case while dealing with Treaty Shopping. The essay also briefly explains the recent developments in the international tax regime, including the ratification of the Indian Government of ratifying the Multilateral Convention (MLI), and its potential impact on the Indo-Mauritius Tax Treaty.
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.
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