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8 Ct. Uncourt 1 (2021)

handle is hein.journals/counco8 and id is 1 raw text is: 



































Lontents
page   2
Concealment of Assets in Bankruptcy

page   6
Deficient Services under
Consumer Protection Act, 2019 (India)

page   9
Goods and Services Tax in India

page   14
India - Rise of Non- Performing Assets
in the Banking Sector


Avoidance of Double Taxation (DTAA) -
UAE & India


Abu Dhabi:Legislative Amendments to
Freehold Ownership Laws

page   27
Legality of the Unilateral Appointment
of an Arbitrator India

page   30
UAE: Federal Law Number 4 of 2020 on
Securing Interest over Movable Assets


Regulations for Issuing and
Offering Crypto-Assets in UAE (ICARs)


Inchoate crimes and criminal responsibility


            overnment  bodies across the globe implement fiscal policies
            to stimulate the economy positively;  the most  popular
            means  of positively influencing the economy is taxation.
 In keeping  with the  aim  of promoting   economic   relations and
 preventing  tax  evasion  in the country,  UAE   has entered   into
 treaties with over  a  100  countries  to avoid  double   taxation,
 making UAE an attractive investment hub for foreign investors. The Double Taxation Avoidance Agree-
 mentor DTAA  is an international tax agreement that ensures that an individual or entity from any signa-
 tories to the agreement is not taxed twice on the same earnings. The rationale behind this is that the
 taxpayer's sovereign or home country has the primary and inherent rig ht to impose a tax on the earning
 of the taxpayer regardless of whether the earnings arise out of occupation in another country.
This edition of Court    -- primarilyfocuses on the DTAA between UAE and India, the benefits that each
country derives out of the treaty and the complications associated therewith. Further, we also focus our
attention on judical precedents that enable us to tackle and clarify the confusion surrounding the topic

Further, this edition also explores, in detail, judicial precedents surrounding GST& the unilateral
appointment   of an arbitrator in India, the rise of non-performing assets, remedies available to
an aggrieved  consumer   in case of deficiency in services, bankruptcy laws in different jurisdic-
tions and the consequences   of concealing assets. In addition to this, we also dive into criminal
responsibility attached to inchoate crimes and amendments to different   laws such as freehold
ownership   laws in Abu  Dhabi, laws governing  interest over movable   assets in UAE and  the
introduction of regulations concerning  issuing and offering crypto-assets in UAE.
Thank  you, and we  hope  you  have an insightful read!


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