Ethics, The Law and Taxes: The Ethical and Legal Implications of a Tax Shelter

Jurnal Akta ◽  
2019 ◽  
Vol 6 (2) ◽  
pp. 309
Author(s):  
Devi Nindy Lestari ◽  
Lathifah Hanim

The purpose of this study was to: 1) to assess and analyze the implementation of nullification and cancellation Deed in the perspective of Act No. 2 of 2014 concerning Notary, 2) to assess the implications of the law, and 3) to identify and analyze the barriers and solutions regarding nullification and cancellation of the Deed. The data used in this study are primary data, secondary data, and data that can uphold tertiary study, which was then analyzed by descriptive analytic method.Based on the results of data analysis can be concluded that: 1) notarial deed nullification and cancellation can occur for non-fulfillment of objective conditions; terpenuhiya not subjective terms of a contract, and can be canceled by the parties themselves. 2) The legal implications as a result of nullification and cancellation Deed is a notarial deed which can be canceled by the parties themselves, the notarial deed null and void, the notarial deed only has the strength of evidence deed under hand. 3) Obstacles and solutions that not all Notaries know and understand the terms of authenticity, validity and causes nullification and cancellation of a notarial deed. Notaries who do not understand the need to study the causes nullification and cancellation deed refers mainly to provisions UUJN and the Civil Code.Keywords: Deed; Nullification and Cancellation.


2020 ◽  
Vol 5 (2) ◽  
pp. 187
Author(s):  
Aditya Yudha Prawira ◽  
Haryanto Susilo

This study discussed the right of notaries to refuse the creation of deeds containing usuries by reasons of implementing the principles of sharia and the legal implications of notaries based on Article 16 Law on Notary Position. This study was normative research that used conceptual and legislation approaches. Data collection techniques used library studies. The analysis results showed that notaries had the right to refuse the creation of deeds containing usuries based on the theoretical, juridical, and philosophical aspects. Due to the law of notaries that refused the creation of deeds containing usuries, it violates Article Article 16 Law on Notary Position so that notaries could be subject to tieredly administrative action. The Law on Notary Position had not provided legal protection to notaries who practice their profession under the principles of sharia.


Rechtsidee ◽  
2015 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Abdul Fatah

Legal aid policy in the area carried out on several considerations including: Implementation of the authority given to the legal aid act, granting the guarantee and protection of access to justice and equality before the law in the area, equitable distribution of justice and increase public awareness and understanding of the law, and legal implications that accompanied the emergence of the right to legal counsel without pay and the right to choose the legal settlement. How To Cite Fatah, A. (2015). Regional Legal Assistance. Rechtsidee, 2(1), 1-10. doi:http://dx.doi.org/10.21070/jihr.v2i1.7


Author(s):  
Patrick Joseph Sullivan

Purpose The purpose of this paper is to consider some of the legal implications of adopting a harm minimisation approach in supporting people who self-injure within inpatient mental health units. It is argued that a focus on risk and the increasing influence of the law and legal styles of thinking often associated with the allocation of blame have produced a more risk adverse clinical environment. As a result health professionals are more likely to err on the side of caution rather than engage in practices that although potentially therapeutic are not without their risks. Design/methodology/approach The analysis draws on the clinical, philosophical and legal literature to help understand how harm minimisation may support people who self-injure. It considers some of the complex medico-legal issues that arise in a clinical environment dominated by risk. Findings A focus on risk and accountability has produced an environment where the law and legal styles of thinking have come to influence practice. This is often associated with blame in the minds of the health professional. Given the legal obligation to prevent suicide, health professionals may take a conservative approach when working with people who self-injure. This makes the adoption of harm minimisation difficult. Originality/value This paper provides a legally informed analysis of some of the challenges associated with using harm minimisation techniques with people who self-injure. It adds to the literature regarding this area of clinical practice.


2005 ◽  
Vol 19 (4) ◽  
pp. 881-892
Author(s):  
Victor Nabhan

This paper analyses the legal implications of photocopying with regard to the Copyright Act of Canada. Under the law, photocopying is normally illegal, unless it amounts to « fair dealing ». However, this latter exception, at best ambiguous, does not provide a safe shelter under which some of the most common practices could be condoned. In fact, what falls in the scope of the « fair dealing » provision remains a most debatable matter. From these considerations stems the urgency of a change in the law. Parliament should insert a provision delineating in a practical way the sphere of lawful photocopying. On the other hand, copyright owners should be compensated for the use made of their works and collective mechanisms should be created for the recovery of such compensation.


2019 ◽  
Author(s):  
Annette Guckelberger

The digitalisation of Administration is unstoppable. E-Government must deal with artificial intelligence, blockchain, mobile and open government as well as legal implications of digitalisation for the organisation of administration as well as administrative procedures. The Handbook on the Law of Electronic Administration deals with the entire spectrum of digital administration, with analysis of deficits, and practical solutions, taking all legal levels (EU, federal and state law) into account, by a single author. Using demonstrative examples, the work follows administration on its digital transformation process by, for example, presenting the following brand new topics: Portal interconnection, digital cabinet, digital ministries; Gov Bots, robotic process automation, process mining, artificial intelligence (AI); Legal nature, transparency and control of algorithms; Legal assessment of automated administrative decisions. Up to date The new EU regulation on the single digital gateway and other current changes (digital pact for schools, internet-based vehicle registration) have been considered. Annette Guckelberger is Professor of Public Law at the Saarland University. Digitalisation issues relating to state and administration law have long been among her main areas of research, as her pioneering study on the transition to (exclusively) electronic promulgation of the law in Germany and her presentation on E-Government at the conference of the German Association of Public Law Professors have shown.


1995 ◽  
Vol 85 (8) ◽  
pp. 406-419
Author(s):  
M Katine

The status of a patient with human immunodeficiency virus (HIV) often has significant impact on a physician's willingness and ability to provide quality medical care. A physician may face substantial penalties for refusing to treat a patient with HIV. Even the referral of a patient with HIV to a specialist in the disease may constitute a discriminatory act. The law provides certain guidelines which, if followed, may help keep the physician out of the courtroom.


1975 ◽  
Vol 17 (3) ◽  
pp. 283-296
Author(s):  
Horace Krever

The law which, to some extent at least, reflects contemporary mores, has not kept pace with the recent scientific advances in genetics. Because of the rate of advance in the science of genetics there is a real risk that we shall know how to change the traditional nature of man before we possess the knowledge necessary to enable us to use the new knowledge for humane purposes. Clonal reproduction may produce a creature who, for the purposes of the law, especially the criminal law, which defines when a child becomes a human being in terms of "old-fashioned" motherhood, may not be a human being, so that putting him to death may not be homicide. Similarly, in vitro fertilization and development in an artificial uterus may result in the "birth" of one who, though having human attributes, may not, in law, be a human being. While cloning and in vitro fertilization may not have immediate legal implications because of the state of the art, genetic manipulation in the form of amniocentesis has very real legal implications now because it is a matter of current practice. The assumption that detection of genetic abnormality in the foetus is a beneficial development because it enables parents to have the option of terminating the pregnancy, though valid in the United Kingdom and the United States, is invalid in Canada. Abortion on demand is not part of the law in Canada and the liberalization of the abortion provisions of the Criminal Code of Canada in 1969 expressly avoided including as a criterion for therapeutic abortion the risk that the child, if born, would be likely to suffer from such physical or mental abnormalities as to be seriously handicapped. Beyond the more technical issues raised by scientific advances, however, lies the fundamental question whether a handicapped life is a life not worth living.


Sign in / Sign up

Export Citation Format

Share Document