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NLSIR’s 7th Nani Palkhivala Foundation Taxation Law Essay Competition 2014; Submit by June 20

By: The Admin | May 12, 2014

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.


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 – 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].

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