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posted 2 years ago
Kiran Nasir Gore has published an article on Kluwer Arbitration Blog as part of its series on regime interaction in international investment law. The article shines the spotlight on the Vienna Convention on the Law of Treaties (VCLT) as a disciplining force in investor-State dispute settlement. It argues that the VCLT, as demonstrated through the path to its preparation, and its text, evidences that the UN’s International Law Commission foresaw the risk of fragmentation and the VCLT’s rules of interpretation, in particular Articles 31 and 32, provide an effective means for harmonisation and systemic integration in international investment law.
The article previews some ideas from the forthcoming book The Vienna Convention on the Law of Treaties in International Arbitration: History, Evolution, and Future, Dr Esmé Shirlow and Kiran Nasir Gore (eds) (Kluwer, 2022).
posted 3 days ago
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![LEGAL NEWS
In the recent case of Ketua Pengarah Hasil Dalam Negeri Malaysia v Ehsan Armada Sdn Bhd [2023] MLJU 2906, the Court of Appeal held that payment made by Ehsan Armada Sdn Bhd, a developer (“Taxpayer“) to the Lembaga Perumahan dan Hartanah Selangor (“LPHS”) to exempt itself from building low-cost housing, was not deductible under Section 33(1) of the Income Tax Act 1967 (“ITA”), as it is capital in nature.
Read more at https://globallawexperts.com/payment-for-exemption-from-building-low-cost-housing-is-not-tax-deductible/
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