This paper shall analyse the trajectory of women’s rights under the various family laws in force ... more This paper shall analyse the trajectory of women’s rights under the various family laws in force in India, post-independence. Various legislative amendments and landmark cases will be discussed and critiqued. Part I of the paper will contain a summary of Hindu succession laws and how these have affected widows, daughters, and mothers. The stances taken by various courts on the rights of women to hold property under Hindu law will also be discussed in this part. Part II will attempt to trace the laws of succession as applicable to Muslims. It will touch upon the issue of unilateral divorce and payment of alimony through the Shayara Bano case. It will also underscore the rights of daughters and widows where inheritance is concerned. Part III shall discuss the inheritance rights of women under Parsi law. It will also touch upon the issue of marriage outside the community and how this affects women in particular. Part IV will discuss Christian laws of succession, with a focus on the rights of widows, daughters, and mothers. Part V shall operate as the conclusion and will briefly touch upon the possibility of a uniform civil code conferring greater rights to women.
This paper shall analyse the trajectory of women’s rights under the various family laws in force ... more This paper shall analyse the trajectory of women’s rights under the various family laws in force in India, post-independence. Various legislative amendments and landmark cases will be discussed and critiqued. Part I of the paper will contain a summary of Hindu succession laws and how these have affected widows, daughters, and mothers. The stances taken by various courts on the rights of women to hold property under Hindu law will also be discussed in this part. Part II will attempt to trace the laws of succession as applicable to Muslims. It will touch upon the issue of unilateral divorce and payment of alimony through the Shayara Bano case. It will also underscore the rights of daughters and widows where inheritance is concerned. Part III shall discuss the inheritance rights of women under Parsi law. It will also touch upon the issue of marriage outside the community and how this affects women in particular. Part IV will discuss Christian laws of succession, with a focus on the rights of widows, daughters, and mothers. Part V shall operate as the conclusion and will briefly touch upon the possibility of a uniform civil code conferring greater rights to women.
This paper shall trace the long standing, high-profile case involving e-commerce titan, Amazon, a... more This paper shall trace the long standing, high-profile case involving e-commerce titan, Amazon, and the Future Retail Group comprising Future Retail Limited, Future Coupons Private Limited, and their promoters. The case is important as it highlights several aspects of how courts in India approach emergency arbitration. Furthermore, it is a landmark case in terms of the jurisprudence emerging out of decisions on e-commerce by the Competition Commission of India ("the CCI"). Part I of the paper will provide a brief summary of the inception of the case. Part II shall trace the trajectory of the treatment of ecommerce by Indian authorities. Part III shall delve into the specific issues related to antitrust law brought forward in the Amazon v. Future case. Part IV will operate as the conclusion of the paper and offer an opinion about the handling of the case.
'Two Pillar Approach to Digital Taxation: The Indian Context', 2021
The aim of this paper is to offer an in-depth understanding of the two-pillar approach as a means... more The aim of this paper is to offer an in-depth understanding of the two-pillar approach as a means to combat the issues that have arisen in the taxation of the burgeoning digital economy. This approach, as advanced by the G7, G20, and OECD Inclusive Framework, while heavily challenged in its initial stages, particularly by the United States, has gained traction in other countries, including India. The implications of this for corporations in India, including MNEs based there, are necessary to explore, particularly because of the commitment enshrined in this solution to implement a global minimum tax. Part I will offer an introduction, laying down the history of the two-pillar solution and why it is the need of the hour. Part II of the paper will cover the key elements of Pillar One-firstly, the new taxing rights, i.e. the formulaic approach to allocation of residual profit to market countries ('Amount A'), secondly, the idea of the arm's length principle ('Amount B') and finally, the benefit of tax certainty through dispute prevention and resolution programmes. Part III of the paper will focus on the crucial proposals made under Pillar Two, including the Global anti-Base Erosion Rules, and the Income Inclusion Rule. A particular focus will be laid, in this part on the treaty-based rule or the Subject to Tax Rule ('STTR') which permits source jurisdictions to levy limited source taxes on particular related party payments, while adhering to a minimum tax rate, and how this affects MNEs headquartered in India. Part IV of the paper will focus on the overall impact of this framework on Indian corporations, including MNEs which either carry out operations from, or are headquartered there. Part V of the paper will delineate the grounds on which other countries have abstained from implementing this framework, and offer an opinion as to whether India's agreement to its implementation bodes well for the future, especially bearing in mind previous controversies in its jurisdiction related to double taxation and lack of tax certainty. Part VI shall operate as the conclusion of the paper by highlighting the possible benefits that would arise in the global context, from the implementation of this framework.
This paper shall analyse the trajectory of women’s rights under the various family laws in force ... more This paper shall analyse the trajectory of women’s rights under the various family laws in force in India, post-independence. Various legislative amendments and landmark cases will be discussed and critiqued. Part I of the paper will contain a summary of Hindu succession laws and how these have affected widows, daughters, and mothers. The stances taken by various courts on the rights of women to hold property under Hindu law will also be discussed in this part. Part II will attempt to trace the laws of succession as applicable to Muslims. It will touch upon the issue of unilateral divorce and payment of alimony through the Shayara Bano case. It will also underscore the rights of daughters and widows where inheritance is concerned. Part III shall discuss the inheritance rights of women under Parsi law. It will also touch upon the issue of marriage outside the community and how this affects women in particular. Part IV will discuss Christian laws of succession, with a focus on the rights of widows, daughters, and mothers. Part V shall operate as the conclusion and will briefly touch upon the possibility of a uniform civil code conferring greater rights to women.
This paper shall analyse the trajectory of women’s rights under the various family laws in force ... more This paper shall analyse the trajectory of women’s rights under the various family laws in force in India, post-independence. Various legislative amendments and landmark cases will be discussed and critiqued. Part I of the paper will contain a summary of Hindu succession laws and how these have affected widows, daughters, and mothers. The stances taken by various courts on the rights of women to hold property under Hindu law will also be discussed in this part. Part II will attempt to trace the laws of succession as applicable to Muslims. It will touch upon the issue of unilateral divorce and payment of alimony through the Shayara Bano case. It will also underscore the rights of daughters and widows where inheritance is concerned. Part III shall discuss the inheritance rights of women under Parsi law. It will also touch upon the issue of marriage outside the community and how this affects women in particular. Part IV will discuss Christian laws of succession, with a focus on the rights of widows, daughters, and mothers. Part V shall operate as the conclusion and will briefly touch upon the possibility of a uniform civil code conferring greater rights to women.
This paper shall trace the long standing, high-profile case involving e-commerce titan, Amazon, a... more This paper shall trace the long standing, high-profile case involving e-commerce titan, Amazon, and the Future Retail Group comprising Future Retail Limited, Future Coupons Private Limited, and their promoters. The case is important as it highlights several aspects of how courts in India approach emergency arbitration. Furthermore, it is a landmark case in terms of the jurisprudence emerging out of decisions on e-commerce by the Competition Commission of India ("the CCI"). Part I of the paper will provide a brief summary of the inception of the case. Part II shall trace the trajectory of the treatment of ecommerce by Indian authorities. Part III shall delve into the specific issues related to antitrust law brought forward in the Amazon v. Future case. Part IV will operate as the conclusion of the paper and offer an opinion about the handling of the case.
'Two Pillar Approach to Digital Taxation: The Indian Context', 2021
The aim of this paper is to offer an in-depth understanding of the two-pillar approach as a means... more The aim of this paper is to offer an in-depth understanding of the two-pillar approach as a means to combat the issues that have arisen in the taxation of the burgeoning digital economy. This approach, as advanced by the G7, G20, and OECD Inclusive Framework, while heavily challenged in its initial stages, particularly by the United States, has gained traction in other countries, including India. The implications of this for corporations in India, including MNEs based there, are necessary to explore, particularly because of the commitment enshrined in this solution to implement a global minimum tax. Part I will offer an introduction, laying down the history of the two-pillar solution and why it is the need of the hour. Part II of the paper will cover the key elements of Pillar One-firstly, the new taxing rights, i.e. the formulaic approach to allocation of residual profit to market countries ('Amount A'), secondly, the idea of the arm's length principle ('Amount B') and finally, the benefit of tax certainty through dispute prevention and resolution programmes. Part III of the paper will focus on the crucial proposals made under Pillar Two, including the Global anti-Base Erosion Rules, and the Income Inclusion Rule. A particular focus will be laid, in this part on the treaty-based rule or the Subject to Tax Rule ('STTR') which permits source jurisdictions to levy limited source taxes on particular related party payments, while adhering to a minimum tax rate, and how this affects MNEs headquartered in India. Part IV of the paper will focus on the overall impact of this framework on Indian corporations, including MNEs which either carry out operations from, or are headquartered there. Part V of the paper will delineate the grounds on which other countries have abstained from implementing this framework, and offer an opinion as to whether India's agreement to its implementation bodes well for the future, especially bearing in mind previous controversies in its jurisdiction related to double taxation and lack of tax certainty. Part VI shall operate as the conclusion of the paper by highlighting the possible benefits that would arise in the global context, from the implementation of this framework.
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Papers by Rhea Tewary