AuthorTitleCitationSummaryYearKey Terms
The Hon. Mr. Justice Winston Anderson, JCCJ The Role of the Caribbean Court of Justice in Human Rights Adjudication: International Treaty Law Dimensions 21 Journal of Transnational Law & Policy Pol'y 1 (2011-2012) C1-3Table of Contents L1-2Introduction . R31. I. The Caribbean Community. 3 II. Establishment of the CCJ. 5 III. Original Jurisdiction and Human Rights. 7 IV. Appellate Jurisdiction and Human Rights. 9 A. General Principles Governing Judicial Attitude to International Human Rights Treaties. 10 B. Contexts for Consideration of Human Rights Treaties.... 2012  
Laura Belkner The Secular and Religious Legal Framework of Afghanistan as Compared to Western Notions of Equal Protection and Human Rights Treaties: Is Afghanistan's Legal Code Facially Consistent with Sex Equality? 20 Cardozo Journal of International and Comparative Law 501 (Winter 2012) They are Man's, said the spirit, looking down upon them. And they cling to me, appealing from their fathers. This boy is Ignorance. This girl is Want. Beware them both, and all of their degree, but most of all beware this boy, for on his brow I see that written which is doom, unless the writing be erased. I. Introduction. 502 II. Islamic Law... 2012  
L. Darnell Weeden The Supreme Court's Treatment of the Patient Protection and Affordable Care Act 12 Appalachian Journal of Law 49 (Winter 2012) The topic considered is the constitutional, policy, and political implications of the United States Supreme Court's treatment of the Patient Protection and Affordable Care Act's (ACA or Obamacare) attempt to regulate America's health care economy. In an effort to make health care more affordable to Americans while protecting the national economy... 2012  
Peter B. Rutledge Toward a Functional Approach to Sovereign Equality 53 Virginia Journal of International Law 181 (Symposium 2012) Under the principle of sovereign equality of nations, nation states are entitled to equal dignity (evidenced by conventions like their voting rights in the United Nations), have the identical capacity to contract (evidenced by their ability to enter into treaties), and are not subject to a superior sovereign (evidenced by the lack of a global... 2012  
Muriel Tinkler Transgenic Animals: Ethical Concerns Regarding Their Creation, Research and Treatment 1 Mid-Atlantic Journal on Law and Public Policy 123 (Fall, 2012) I. RESEARCH METHODOLOGY. 124 II. INTRODUCTION TO TRANSGENIC ANIMALS. 124 Table 1: Definitions. 124 III. ISSUES SURROUNDING RESEARCH OF TRANSGENIC. 127 A. Types of Animals Used. 127 B. Creating Transgenic Animals. 128 C. How Are Transgenic Animals Used?. 129 1. Goals for these Animals. 129 2. Drug and Industrial Production. 130 3. Food. 130 4. Human... 2012  
Michael P. Van Alstine Treaty Double Jeopardy: the Oecd Anti-bribery Convention and the Fcpa 73 Ohio State Law Journal 1321 (2012) I. Introduction. 1321 II. The Internationalization of the Crime of Bribery. 1325 A. The Background and Substance of the OECD Anti-Bribery Convention. 1325 B. Implementation of the OECD Anti-Bribery Convention. 1327 C. The Growth of Multiple and Successive Prosecutions in the Wake of the OECD Convention. 1329 III. Double Jeopardy and the Dual... 2012  
Ligia M. De Jesus Treaty Interpretation of the Right to Life Before Birth by Latin American and Caribbean States: an Analysis of Common International Treaty Obligations and Relevant State Practice at International Fora 26 Emory International Law Review 599 (2012) Introduction. 600 I. Relevant International Law on a Prenatal Right to Life in Latin America and the Caribbean. 601 II. International State Practice on the Application of the CRC and the American Convention on Human Rights. 606 A. Regional Interpretation of the CRC's Protection of Life Before Birth. 606 B. Regional Interpretation of the American... 2012  
David G. Dunbar Treaty Shopping and China's Response (Part 1) 23 Journal of International Taxation 36 (March, 2012) China has adopted several measures to combat treaty shopping, which is seriously eroding its domestic tax base. This two-part article examines how multinational corporations (MNCs) attempt to use China's network of tax treaties to reduce or eliminate Chinese source-country taxation. The technique involves treaty shopping, which is possible only... 2012  
by Gregory C. Sisk University of St. Thomas School of Law, Minneapolis, MN United States 40 Preview of United States Supreme Court Cases PREVIEW 4 (10/1/2012) The United States is asking the Court to hold the federal government immune from civil liability for violations of the Fair Credit Reporting Act, arguing that the general waiver of sovereign immunity for monetary claims found in the Tucker Act does not apply when another statute provides for judicial remedies without expressly authorizing suit... 2012  
  United States Adopts New Model Bilateral Investment Treaty 106 American Journal of International Law 662 (July, 2012) In April 2012, the U.S. Department of State and the Office of the United States Trade Representative released the text of the new U.S. model bilateral investment treaty (BIT). U.S. negotiators will use the new model text as a guide in future investment treaty negotiations with other countries. The text does not alter core investment protections set... 2012  
Amy Hirst Universal Aids Treatment by 2010: Broken Promises and International Intellectual Property Policies 21 Transnational Law & Contemporary Problems 227 (Spring 2012) I. Introduction. 227 II. The AIDS Crisis. 228 III. International Intellectual Property Law. 230 IV. Intellectual Property Trade Alternatives. 234 A. Parallel Importing. 234 B. Tiered Pricing. 235 C. Bulk Procurement. 236 D. Voluntary Donation. 237 E. Post-Patent Generic Drugs. 238 F. Combining Alternatives. 239 V. United States' Policies and... 2012  
Spencer Driscoll Utah's Enabling Act and Congress's Enclave Clause Authority: Federalism Implications of a Renewed State Sovereignty Movement 2012 Brigham Young University Law Review 999 (2012) On June 20, 1783, a disgruntled group of unpaid soldiers arrived at the statehouse in Philadelphia where the Continental Congress was convened. The following day, the soldiers surrounded the statehouse, demanding payment and attempting to intimidate the Congress by their mere presence; some soldiers at times even point[ed] their muskets to the... 2012  
Aaron Scheinwald Who Could Possibly Be Against a Treaty for the Blind? 22 Fordham Intellectual Property, Media and Entertainment Law Journal 445 (Winter 2012) Introduction. 448 I. What are VIPs and How Does Their Current Status Present a Human Rights Problem? An Epidemiology and a History of National and Global Solutions to the VIP Information-Access Problem. 451 A. Overview of the Global Issue of Visual Impairment. 451 1. The Economic Impact of Visual Impairment. 453 2. The Disproportionate Burden Borne... 2012  
Jodie A. Kirshner Why Is the U.s. Abdicating the Policing of Multinational Corporations to Europe?: Extraterritoriality, Sovereignty, and the Alien Tort Statute 30 Berkeley Journal of International Law 259 (2012) The United States has policed the multinational effects of multinational corporations more aggressively than any other country, but recent decisions under the Alien Tort Statute indicate that it is now backtracking. Europe, paradoxically, is moving in the other direction. Why do some countries retract extraterritorial jurisdiction while others step... 2012  
Amanda M. Murphy A Tale of Three Sovereigns: the Nebulous Boundaries of the Federal Government, New York State, and the Seneca Nation of Indians Concerning State Taxation of Indian Reservation Cigarette Sales to Non-Indians 79 Fordham Law Review 2301 (April, 2011) This Note examines the conflict between New York State and the Seneca Nation of Indians regarding the taxation of cigarette sales to non-Indians on Indian reservations. In 1994, the United States Supreme Court found New York's taxation scheme facially permissible without providing boundaries or guidance for the state's subsequent enforcement.... 2011 Yes
Frank Pommersheim Amicus Briefs in Indian Law: the Case of Plains Commerce Bank v. Long Family Land & Cattle Co. 56 South Dakota Law Review 86 (2011) The role of the amicus brief in litigation before the United States Supreme Court has changed significantly over time. This is true with regard to both its function and its increasing prevalence. This is no less the case in the field of Indian law. And while there is a developing body of scholarship relative to amicus practice generally, there is... 2011 Yes
Vanessa Baehr-Jones , Christina Cheung An Exercise of Sovereignty: Attaining Attainment for Indian Tribes under the Clean Air Act 34-SPG Environs Environmental Law and Policy Journal 189 (Spring 2011) I. Introduction. 191 II. Attainment and Nonattainment under the Clean Air Act. 193 A. The Basics of the Clean Air Act. 195 1. The Expense of Being in a Nonattainment Area. 196 2. The Prevention of Significant Deterioration Program for Attainment Areas. 198 B. States' Attempts to Attain Attainment. 201 III. The Clean Air Act's Grant of Authority to... 2011 Yes
Elizabeth Ann Kronk Application of Title Vi in Indian Country: the Key Is Tribal Sovereignty 6 Florida A & M University Law Review 215 (Spring 2011) Introduction. 215 I. Title VI Claims Against Federally-Recognized Tribes Are Likely Barred. 222 a. Application of Title VI to Tribes Acting Under TAS Status. 230 b. Application of Title VI Against Tribes Where the Matter at Issue is an Intra-tribal Matter. 232 II. Title VI Claims Arising in Indian Country But Not Brought Against Tribes. 233 III.... 2011 Yes
Carey Austin Holliday Denying Sovereignty: the Louisiana Supreme Court's Rejection of the Tribal Exhaustion Doctrine 71 Louisiana Law Review 1339 (Summer, 2011) In its recent decision in Meyer & Associates, Inc. v. Coushatta Tribe of Louisiana, the Louisiana Supreme Court declined to require the application of the Tribal Exhaustion Doctrine (the Doctrine) in Louisiana state district courts. The Doctrine is a federal jurisprudential rule that applies when a tribal court has a claim of jurisdiction over a... 2011 Yes
Karl Jacoby, Brown University Gelya Frank and Carole Goldberg, Defying the Odds: the Tule River Tribe's Struggle for Sovereignty in Three Centuries, New Haven and London: Yale University Press, 2010. Pp. Xiv + 410. $65.00 (Isbn 978-0300120165) 29 Law and History Review 654 (May, 2011) This work represents an unusual collaboration between an anthropologist (Gelya Frank) and a legal scholar (Carole Goldberg). Of the two authors, it is Frank who might best be considered the originator of the project, as she possesses the most prolonged experience with the Tule Lake Tribe, with whom she has worked in various capacities for... 2011 Yes
Andrew W. Miller Iowa Tribe of Kansas and Nebraska v. Salazar: Sovereign Immunity as an Ongoing Inquiry 7 Seton Hall Circuit Review 409 (Spring, 2011) In 1996, the United States Congress passed Public Law 98-602, which appropriated $100,000 to the purchase of real property on behalf of the Wyandotte Tribe (the Tribe). The Tribe intended to use these funds to acquire a parcel of land in downtown Kansas City, Kansas, (the Shriner Tract or the Tract) with the purpose of building and operating... 2011 Yes
Gavin Clarkson , Jim Sebenius Leveraging Tribal Sovereignty for Economic Opportunity: a Strategic Negotiations Perspective 76 Missouri Law Review 1045 (Fall, 2011) I. Introduction. 1046 II. A Brief History of Indian Law and Policy. 1048 A. Early Pequot History. 1049 B. Tribes as Separate Sovereigns. 1051 C. Self Determination and Tribal-State Compacting. 1056 1. Education. 1060 2. Law Enforcement. 1063 3. Taxation. 1064 4. Hunting and Fishing. 1065 D. Rationale for Compacting. 1067 III. A Brief History of... 2011 Yes
Bryce P. Harp One Nation? Reexamining Tribal Sovereign Immunity in the Modern Era of Self-determination 46 Tulsa Law Review 449 (Spring 2011) The concept of sovereign immunity is a remnant of early English common law. Under this doctrine, the King is immune from suit because the [K]ing can do no wrong. This concept still survives today, though abrogated to some degree by the federal government and most state and local governments, in the form of tribal sovereign immunity. Similar to... 2011 Yes
Sarah W. Conkright The "Better Reading" of Section 17 of the Indian Reorganization Act: a Rejection of Automatic Waiver of Tribal Sovereign Immunity in Memphis Biofuels 60 Catholic University Law Review 1175 (Fall, 2011) Business more than any other occupation is a continual dealing with the future; it is a continual calculation, an instinctive exercise in foresight. Few contexts require as much foresight as dealings between tribal and nontribal businesses. Generally, tribal corporations resemble nontribal corporations with respect to their business... 2011 Yes
Michael Lawrence The Effects of Human Rights Norms on Native American Context 20 Michigan State International Law Review 57 (2011) Introduction. 57 I. Radicals in Their Own Time. 57 II. Vine Deloria Jr. and Indian Sovereignty. 59 III. Indian Sovereignty and Human Rights. 62 IV. Community. 64 2011 Yes
Julien Chaisse, Debashis Chakraborty, Biswajit Nag The Three-pronged Strategy of India's Preferential Trade Policy: a ConTribution to the Study of Modern Economic Treaties 26 Connecticut Journal of International Law 415 (Spring, 2011) Before the inception of the WTO, India generally did not pursue any regional economic agreement route to promote trade or to achieve any other goal. In the Post-Cancun Ministerial period, however, it has progressively entered into a number of preferential trade arrangements with several Asian, as well as non-Asian partners. Looking into India's... 2011 Yes
Peter Erlinder Treaty-guaranteed Usufructuary Rights: Minnesota v. Mille Lacs Band of Chippewa Indians Ten Years on 41 Environmental Law Reporter News & Analysis 10921 (October, 2011) In Minnesota v. Mille Lacs Band of Chippewa Indians, the U.S. Supreme Court unanimously held that U.S. treaty negotiators severed the perpetual right to use land from formal title to the land in an 1837 (and 1854) Treaty. The Mille Lacs majority and dissent differed only as to whether treaty-guaranteed usufructuary property rights had been... 2011 Yes
  Tribal Sovereign Immunity and Arbitration Agreements 66-JUL Dispute Resolution Journal 94 (May-July, 2011) The California Court of Appeal held that the Soboba Band of Luiseno, an Indian tribe, did not waive its sovereign immunity by agreeing to arbitrate. Accordingly, the court affirmed the denial of the plaintiff's motion to compel arbitration. California Parking Services contracted with the band to provide valet parking to the casino on the Soboba... 2011 Yes
Andrew Brooks Tribal Sovereignty and Resource Destiny: Hydro Resources, Inc. v. U.s. Epa 88 Denver University Law Review 423 (Spring, 2011) One of the schemes Congress enacted for settling the vast expanses of the western United States was to deed to railroad companies alternating one-square-mile parcels on each side of the planned railroad. Subsequent sales of parcels helped fund railroad expansion, but also created a checkerboard of ownerships, sometimes including tribal sovereign... 2011 Yes
Charissa A. Eichman , National Wildlife Federation Tribal Sovereignty, Jurisdiction, Zoning, and Environmental Regulations 54-AUG Advocate 18 (August, 2011) Indian tribes are sovereign governments. When the Europeans arrived in what has now become the United States and encountered the people who inhabited it, they began entering into treaties and agreements with the Tribes. Later, the U.S. government continued in this practice. Tribes have maintained their sovereignty by reserving rights of... 2011 Yes
Dr. Pallavi Kishore A Comparative Analysis of Secretariats Created under Select Treaty Regimes 45 International Lawyer 1051 (Winter, 2011) The administrative structure of most international organisations includes a secretariat that plays an important role in the functioning of the entire regime. Secretariats act as the backbone of the organisations and mainly perform administrative functions. Secretariats originated with the League of Nations and continued with the United Nations (UN)... 2011  
Marilyn Phelan A Synopsis of Texas and Federal Sovereign Immunity Principles: Are Recent Sovereign Immunity Decisions Protecting Wrongful Governmental Conduct? 42 Saint Mary's Law Journal 725 (2011) I. Introduction. 726 II. Recent Texas Supreme Court Sovereign Immunity Decisions. 729 A. Sovereign Immunity in Texas. 729 B. Texas Whistleblower Act. 735 III. History of the Sovereign Immunity Doctrine. 748 IV. Stare Decisis Preserves Sovereign Immunity. 754 V. Eleventh Amendment Sovereign Immunity. 757 VI. Immunity for Governmental Officials. 763... 2011  
Randall S. Abate A Tale of Two Carbon Sinks: Can Forest Carbon Management Serve as a Framework to Implement Ocean Iron Fertilization as a Climate Change Treaty Compliance Mechanism? 1 Seattle Journal of Environmental Law L. 1 (Spring, 2011) Any post-Kyoto climate change treaty regime must seek to fully engage the use of carbon sinks to complement emissions reduction measures in order to comply with the treaty's mandates. The Kyoto Protocol did not include avoided deforestation as a mechanism for earning emission reduction credits. However, reducing emissions from deforestation and... 2011  
Michael Cornelius Kelly A Wavering Course: United States Supreme Court Treatment of State Laws Regarding Aliens in the Twentieth Century 25 Georgetown Immigration Law Journal 701 (Spring, 2011) Over the years, this Court has many times considered state classifications dealing with aliens. As we have noted before, those cases have not formed an unwavering line over the years. But to say that the decisions do not fall into a neat pattern is not to say that they fall into no pattern. In fact, they illustrate a not unusual characteristic... 2011  
Prolife Center at the University of St. Thomas Academic Treatment of Abortion and Euthanasia in Leading Constitutional Law Textbooks 6 University of St. Thomas Journal of Law & Public Policy 11 (Fall 2011) In order to identify, catalog, and respond to current academic coverage of abortion, infanticide, and euthanasia in law school teaching materials, the five leading textbooks for Constitutional Law courses were analyzed. These texts include: Cases and Materials on Constitutional Law: Themes for the Constitution's Third Century by Daniel A. Farber,... 2011  
Sean Flynn Acta's Constitutional Problem: the Treaty Is Not a Treaty 26 American University International Law Review 903 (2011) INTRODUCTION. 903 I. ACTA AND THE ENFORCEMENT AGENDA. 905 II. ACTA IS NOT A TREATY (UNDER U.S. LAW). 913 A. ACTA is not an Article II Treaty. 913 B. ACTA is not a Congressional-Executive Agreement. 914 C. ACTA is not a Sole Executive Agreement. 915 D. USTR's Justifications do not Establish ACTA's Constitutional Basis as a Sole Executive Agreement.... 2011  
Robin Perry Balancing Rights or Building Rights? Reconciling the Right to Use Customary Systems of Law with Competing Human Rights in Pursuit of Indigenous Sovereignty 24 Harvard Human Rights Journal 71 (Summer 2011) In 2007, after more than 20 years of exhaustive negotiations, drafts and re-drafts between indigenous groups and member states, the United Nations (UN) finally adopted the Declaration on the Rights of Indigenous Peoples (Declaration) by an overwhelming majority. The UN thereby recognized the right of indigenous peoples to promote, develop and... 2011  
Megan Wells Sheffer Bilateral Investment Treaties: a Friend or Foe to Human Rights? 39 Denver Journal of International Law and Policy 483 (Summer 2011) The worst cases of corporate-related human rights harm have occurred, predictably, in the places that need economic development the most: in countries that often had just emerged from or still were in conflict; and in countries where the rule of law was weak and levels of corruption high. Notably, corporations increasingly play a significant... 2011  
Steven D. Jamar Challenges Presented to Law and Public Norms by Claims of Freedom of Religion Arising in Increasingly Diverse Societies 26 Journal of Law and Religion 595 (2010-2011) Because religion is a potent force for many people, it affects the content, structure, and function of law and the law's relationship to ordering society. The complexity and variability from state to state of the relationships of religion to social, governmental, and legal systems is remarkable. This variability and complexity stems from several... 2011  
Blake Hudson Climate Change, Forests, and Federalism: Seeing the Treaty for the Trees 82 University of Colorado Law Review 363 (Spring 2011) Despite numerous attempts over the past two decades--including, most recently, the Copenhagen climate discussions in late 2009--international forest and climate negotiations have failed to produce a legally binding treaty addressing global forest management activities. This failure is due in large part to a lack of U.S. leadership. Though U.S.... 2011  
Ross D. Andre Compulsory [Mis]joinder: the Untenable Intersection of Sovereign Immunity and Federal Rule of Civil Procedure 19 60 Emory Law Journal 1157 (2011) Federal Rule of Civil Procedure 19 defines circumstances in which a court can (and must) override the plaintiff's party structure to ensure that so-called necessary and required parties are before the court, as complete justice requires. Sovereign immunity protects classes of sovereigns and their political arms from accountability in other nations'... 2011  
Allen S. Weiner Constitutions as Peace Treaties: a Cautionary Tale for the Arab Spring 64 Stanford Law Review Online Online 8 (11/18/2011) The December 2010 self-immolation of 26-year-old Tunisian Mohamed Bouazizi, a desperate response to the debilitating lack of economic opportunities for Tunisia's youth and the pervasive sense of humiliation engendered by the state's corrupt and degrading treatment of its citizens, tapped into deep popular frustration in Tunisia and throughout the... 2011  
W. Robert Hand Continental Joins the (All)star Alliance: Antitrust Concerns with Airline Alliances and Open-skies Treaties 33 Houston Journal of International Law 641 (Summer 2011) I. Introduction. 642 II. From Regulation to Open Skies: Background of the International Airline Industry. 646 A. History of U.S. and European Regulation. 646 B. Formation of International Airline Alliances. 648 C. Hypothetical Passenger Example. 650 III. Systems Competition: Alliance Systems and Open Skies. 652 A. Airline Joint Ventures. 655 B. DOT... 2011  
Charles H. Brower, II Corporations as Plaintiffs under International Law: Three Narratives about Investment Treaties 9 Santa Clara Journal of International Law 179 (2011) When talking about corporations as defendants under international law, the narrative and the legal framework seem clear even if the outcome does not. According to the narrative, multinational corporations involved in extractive industries collaborate with repressive governments to terrorize populations, instituting forced labor, attacking those who... 2011  
Chris Peloso Crafting an Updated Nuclear Non-proliferation Treaty: Applying the Lessons Learned from the Success of Similar International Treaties to the Nuclear Arms Problem 9 Santa Clara Journal of International Law 309 (2011) I. Introduction II. The Development of the Nuclear Non-Proliferation Treaty III. The Pillars of the Nuclear Non-Proliferation Treaty IV. The Nuclear Non-Proliferation Treaty was a Success V. The Nuclear Non-Proliferation Treaty was a Failure VI. Shortcomings of the Nuclear Non-Proliferation Treaty VII. Why is it Important to Update the Nuclear... 2011  
Mira T. Sundara Rajan Creative Commons: America's Moral Rights? 21 Fordham Intellectual Property, Media and Entertainment Law Journal 905 (Summer 2011) Introduction. 906 I. Moral Rights: An American Controversy. 909 II. Open Access: Friends or Strangers?. 921 A. Creative Commons: Implicit Recognition of Moral Rights. 921 1. Copyright Infringement and Creative Commons: License or Contract?. 923 2. The Basic License: Attribution Affirmed. 925 3. The Creation of Derivative Works: Integrity or... 2011  
Alex Kardon Damages under the Privacy Act: Sovereign Immunity and a Call for Legislative Reform 34 Harvard Journal of Law & Public Policy 705 (Spring, 2011) Introduction. 706 I. The Narrow Construction Canon: History, Critique, and Recent Use. 717 II. Statutory Construction and Stare Decisis. 726 III. The Privacy Act Context. 728 A. The District Court Decision in Cooper. 729 B. The Ninth Circuit Decision in Cooper. 729 C. The Reasonableness of Both Cooper Decisions. 735 D. Pre-Cooper Decisions and... 2011  
Juan Pablo Carro Deconstructing Sovereignty: the Validity of the Status-driven Mindset as Seen Through Soberanías Exitosas: Seis Modelos Para El Desarrollo Económico De Puerto Rico by Ángel Collado Schwarz 80 Revista Juridica Universidad de Puerto Rico 439 (2011) Introduction. 439 I. Model Countries. 441 A. Singapore. 442 B. Slovenia. 444 C. Ireland. 446 D. Israel. 449 E. New Zealand. 451 F. Estonia. 452 II. Puerto Rico. 453 A. Puerto Rico Emergency Fiscal Stabilization Plan. 453 B. Country Agreements and Bi-National Chambers of Commerce: The Florida and Massachusetts Model. 455 1. Florida. 455 2.... 2011  
David Weissbrodt , Cheryl Heilman Defining Torture and Cruel, Inhuman, and Degrading Treatment 29 Law & Inequality: A Journal of Theory and Practice 343 (Summer 2011) Declaring a war against terror, the United States has detained foreign nationals suspected of terrorist activities and has interrogated them at various locations outside the United States. As the United States seeks to bring charges against the detainees, serious questions have arisen regarding the interrogation methods used to obtain evidence.... 2011  
P. Raj Kumar Jhabakh Different Capital Gains Treatment of Nonresident Was Not Discriminatory 22 Journal of International Taxation 54 (November, 2011) India's Authority for Advance Ruling (AAR) recently held in Transworld Garnet Company Ltd. that non-availability of indexation benefit to nonresidents under the Indian Income Tax Act, 1961 (Act) does not amount to discrimination under the India-Canada double tax avoidance agreement (DTAA). Transworld Garnet Company Ltd. (TGIL), a company... 2011  
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