Taxmann's Analysis | Streamlining Insolvency Compliance – Proposed Changes to CIRP Forms


Book Description

On June 10, 2024, the IBBI released a discussion paper proposing significant changes to the Corporate Insolvency Resolution Process (CIRP) forms. This article examines the IBBI's proposal to streamline insolvency compliance, making the process quicker and more effective, thereby allowing professionals to focus on efficiently resolving insolvency cases. The proposed changes aim to simplify compliance, reduce administrative burdens, and ensure a more consistent and manageable filing schedule for Insolvency Professionals (IPs). This write-up covers the following aspects: ‣ Proposed Changes to CIRP Forms ‣ Simplified Monthly Reporting for Insolvency Professionals to Ease Compliance ‣ Impact of the Proposals ‣ Conclusion




National Company Law Tribunal and National Company Law Appellate Tribunal – Law, Practice & Procedure


Book Description

About the book This book will equip professionals with necessary knowledge tools to practice in NCLT/NCLAT, acting as their non-verbal guide. Whether it is oppression and mismanagement cases or winding up/liquidation matters, mergers/de-mergers, or class actions or an insolvency case, this book helps find answers to most practical problems. For a new practitioner, this book provides the necessary hand-holding to understanding the law, practice and procedure for dealing with various types of cases in NCLT/NCLAT. For professionals already practicing corporate laws, this book will prove to be invaluable in analysing the evolution of the insolvency code, understanding applicability of old case laws, resolving transitional issues arising out of transfer/abatement of existing cases, incisive analysis of new legal provisions and detailed comparison with the 1956 Act. Key Features - Covers discussion on Insolvency and Bankruptcy Code, 2016 (IBC) and related Rules and Regulations, with commentary thereof w.r.t. corporate persons. - Includes case digest of Supreme Court, NCLAT and NCLT under IBC and Companies Act, 2013 - Commentary on all areas of practice including mergers & amalgamation, oppression and mismanagement, winding up, class action & investigation. - Explores new areas of practice for chartered accountants, company secretaries, cost accountants and corporate lawyers. - Detailed comparison of provisions of 1956 Act with 2013 Act. - Ready reference table containing summary of all the powers of NCLT. - Includes updated NCLT and NCLAT Rules.







Corporate Rescue


Book Description

It is primarily to corporate rescue procedures and reforms adopted at the domestic level that this book is devoted. Individual chapters 'each written by an expert or team of experts from the country under scrutiny' consider recent developments and prospec.





Book Description




Guide to Companies Act


Book Description




e-Learning Ecologies


Book Description

e-Learning Ecologies explores transformations in the patterns of pedagogy that accompany e-learning—the use of computing devices that mediate or supplement the relationships between learners and teachers—to present and assess learnable content, to provide spaces where students do their work, and to mediate peer-to-peer interactions. Written by the members of the "new learning" research group, this textbook suggests that e-learning ecologies may play a key part in shifting the systems of modern education, even as technology itself is pedagogically neutral. The chapters in this book aim to create an analytical framework with which to differentiate those aspects of educational technology that reproduce old pedagogical relations from those that are genuinely innovative and generative of new kinds of learning. Featuring case studies from elementary schools, colleges, and universities on the practicalities of new learning environments, e-Learning Ecologies elucidates the role of new technologies of knowledge representation and communication in bringing about change to educational institutions.




Best Practices in Adult Learning


Book Description

Institutions of academia are experiencing a schism when it comes to adult learners—some recognize and foster the dynamism of this student population while others harbor animosity and frenetic attitudes toward adult learners. There is a compelling need to find benchmarks against which to compare and improve programs, while still maintaining the fast-paced competition for adult learners. This book identifies the best practices necessary to bring adult learning programs to a new level—especially as the stakes among competitors continue to rise. Best Practices in Adult Learning sets the stage by addressing institutional vision, asking the question “What do I want my program to contain or deliver?” It then provides a hands-on set of applications that are designed to strengthen daily practices, while underscoring the importance of faculty development to maintaining the health and vitality of successful adult programs. Next it presents straightforward, diverse, and immediate technological applications for adult learning programs, and finally it gives special attention to the increasing importance of senior learners—the fastest growing demographic in America today. This book is written for faculty and administrators already committed to adult learners but looking for that focused, hands-on guidance and applications for implementing principles of best practices in an adult learner–focused unit or institution. Rather than a cookie-cutter approach, these are the lessons learned over time from some of the most experienced practitioners in the field.




Non-Conventional Copyright


Book Description

'Copyright law has always somehow managed to adapt to new technological and social developments as well as to new artistic and creative practices. However, every time such a development occurs, the legitimate question arises if the system is adaptable or if the breakthrough is so gigantic that a new system needs to be elaborated. In any case, new scholarly reflections are needed in regular intervals and that is exactly the purpose of this fascinating edited collection by Enrico Bonadio and Nicola Lucchi on non-conventional copyright, exploring from various angles the copyright issues of all sorts of creations ranging from unconventional art forms, new music and atypical cultural practices to new advances in technology, not forgetting to investigate the delicate issues around copyright on illegal and immoral works.' - Christophe Geiger, University of Strasbourg, France Copyright law constantly evolves to keep up with societal changes and technological advances. Contemporary forms of creativity can threaten the comfortable conceptions of copyright law as creative people continually find new ways of expressing themselves. In this context, Non-Conventional Copyrightidentifies possible new spaces for copyright protection. With current copyright law in mind, the contributions explore if the law should be more flexible as to whether new or unconventional forms of expression - including graffiti, tattoos, land art, conceptual art and bio art, engineered DNA, sport movements, jokes, magic tricks, DJ sets, perfume making, typefaces, or illegal and immoral works - deserve protection. Vitally, the contributors suggest that it may be time to challenge some of the basic tenets of copyright laws by embracing more flexible ways to identify protectable works and interpret the current requirements for protection. Additionally, some contributors cast doubts about whether copyright is the right instrument to address and regulate these forms of expression. Contemporary in topic, this thought-provoking book will be essential reading for intellectual property law scholars, practitioners and policymakers. Creative people and those involved in the creative industries will also find this book an engaging read. Contributors include: E. Bonadio, S. Burke, C. Cronin, T. Dagne, T.W. Dornis, F.J. Dougherty, T.M. Gates, M.P. George, E. Haber, S. Karapapa, Y.M. King, T. Iverson, N. Lucchi, G. Mazziotti, J. McCutcheon, L. McDonagh, M. Maggiore, P. Mezei, M. Mimler, A.G. Scaria, C.Y.N. Smith, X. Tang




Harmful Tax Practices


Book Description

BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and the 2017 Progress Report. It contains the results of review of all BEPS Inclusive Framework members' preferential tax regimes that have been identified since the BEPS Project. The results are reported as at January 2019. In addition, the Inclusive Framework agreed on a new standard for substantial activities requirements for no or only nominal tax jurisdictions. This report includes the details of this new standard and the other work on additions to and revisions of the harmful tax practices framework. Finally it contains next steps for the work on harmful tax practices.