COVID–19 AND THE PERFORMANCE OF CONTRACTUAL OBLIGATIONS
Introduction Unfortunately, the outbreak of the corona virus has created devastating effects on everyday lives, caused significant disruption to businesses and impacted on global markets, trade and commerce. The virus, now classified as a “pandemic”, has led governments issuing emergency measures including, but not limited to the restriction in movement as well as temporary closure …
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TAX INVESTIGATIONS ON CROSS BORDER STRUCTURES FROM FOREIGN TAX AUTHORITIES
WHAT A TAXPAYER SHOULD EXPECT Introduction The last financial crisis changed the landscape around taxes throughout the world. The world has moved to greater transparency and additional measures were introduced in order to combat tax evasion and tax avoidance.
FORCE MAJEURE AND FRUSTRATION OF CONTRACTS DURING COVID-19
INTRODUCTION The unprecedented upheaval caused by COVID-19 has affected normal performance of contractual duties. Logistical issues, health and safety risks and governmental decreed ‘lock-downs’ for extended periods of time have up-ended life and commercial activity on an unparalleled scale. A post-Covid world is beset by delays, payment defaults and a failure or refusal to perform …
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India’s Embrace of Online Courts
Introduction Past attempts by the Indian judiciary to digitise cases have not met with much success. The lockdowns following Covid 19 have given a renewed and urgent impetus for virtual justice in India. Recent virtual hearings by the Bombay High Court during the lock- down period met with universal admiration with clamours that this process …
Real Estate’s Unending Hardship – How COVID-19 is worsening the Crisis?
Authored by Mani Gupta & Santosh Pandey
(Dis)Balancing the Scales: Impact of COVID-19 on Employment Issues
Authored by Abhishek Tripathi & Rajat Kumar
Court Refuses to Restrain Encashment of Letter of Credit Due to COVID-19 Lockdown
Authored by Mani Gupta and Shelja Pradhan
Impact of COVID-19 on MSME sector – Where to go from here?
Authored by Vedant Kumar & Abhishek Tripathi
Neighbours, Keep Out!
Authored by Abhishek Tripathi & Narayan Gupta
Impact of COVID-19 on the Roads Sector in India
Authored by Mani Gupta & Vedant Kumar