De Novo Info

Courtesy: ipleaders.in Utkarsh Agarwal If there is something that has caused much of the nuisance in this world, although lesser than the pandemic, then it should be this nasty thing called "double Irish Dutch Sandwich". And no matter how many countries embrace communism (the chances of which are very thin), the difference between rich and poor will always get wider. What is it anyway? Let's find out. What is Double Irish with A Dutch Sandwich? It is a tax avoidance mechanism adopted by various Multi National Companies. The name is derived from setting up of two subsidiary companies in Ireland and another in Netherlands. The Irish tax mechanism mandates that a company can be a resident from the place of management rather than the place of incorporation if the company controlling it resides in a country that has double tax treaty with Ireland. Hence, Subsidiary 1 will have its place of management in pure Tax Haven (like Mauritius). An MNC in India transfers intellectual pr...

  The case concerns 28 U.S.C ss. 2241 & 2254  and Sixth amendment. Author: Utkarsh Agarwal, JMI Facts: In 2009, Sean Wright was convicted of committing sexual abuse of a minor 13 times, by an Alaska jury. Wright finished his sentence in 2016 and thereafter moved to Tenessee. However, he failed to register himself as a sex offender as is required by federal law. Sex offender Registration and Notification Act, 120 Stat. 591, section 113 (a) requires a sexual offender to register themselves with the jurisdiction of their residence, where they are an employee ad where they are a student. However, any such failure is punishable with a maximum jail term of 10 years. Wright pleaded guilty for his failure to register and as a result, was sentenced to the term served along with the supervised release of 5 years.  While his federal proceedings were in the process, Wright filed a writ of habeas corpus in the US District Court for the District of Alaska under  28 U.S.C ...

Utkarsh Agarwal, JMI In recent times, climate change is one of the most vogue issues. There has been a reasonably wide range of treaties that have now acknowledged that the states must take steps to avoid climate change. Yet, many developed nations have shown aversion that climate change as a threat to humanity. But despite such aversions, anthropogenic climate change is a reality that must be addressed with full conviction. According to a news report published by NPR (see here) , on average, 24 million people have been displaced since 2008 every year due to climate disasters. Even though the developed and industrialized nations have the dominant share of carbon emissions, it is the least developed countries that face much of the disasters as these nations lack resources and finances to make themselves disaster resilient.  Factors behind disaster vulnerability But looking into the periscope, when it comes to the legal status of people displaced by disasters the international humani...

" Diplomacy is an art to tell people to go to hell in such a way that they ask for directions"   Utkarsh Agarwal (Student at Faculty of Law, JMI) In recent times, the biggest human rights crisis faced in India's backyard i.e. Myanmar. The death toll has crossed the mark of 100 due to military firing. And it appears to be yesterday when Myanmar restored partial democracy and things seemed to have taken the right direction. Myanmar security forces open-fired on the crowd that was attending the funeral of the student that was killed by the military firing. And in that event alone, at least nine people are believed to be killed by the Junta army.  Twelve countries have openly condemned the gross violation of human rights in Myanmar. However, the bigger question on the Indian side happens to be what should be the solid stand on Myanmar's political crisis.  At various international platforms, India representatives have reiterated themselves as the champion of democracy and ...