When examining a corporate taxpayer, the IRS often seeks special accounting documents called tax accrual workpapers. These workpapers often contain privileged documents, but the IRS does not care. It believes it is entitled to the documents despite that the work product doctrine protects the...

In January, 2015, the NCAA agreed to restore Penn State's football wins, vacated as part of sanctions imposed for the University's handling of the Sandusky sex abuse scandal. This represented a curious end to one of the most attention-grabbing and unusual NCAA enforcement actions in history. In...

Supreme Court in Arjun Panditrao Khotkar (2021) judgment has put an interesting exception to the S.65-B(4)’s certificate requirement: when even after applying to the relevant authority holding the electronic document sought to be proved in evidence and threafter to a court under procedural or...

COVID patent waiver is an interesting but virtually irrelevant debate. If every patent holder tomorrow morning announced “we will not be enforcing any of the patents that we have that relate to COVID vaccines,” you know what would happen to the worldwide manufacturing distribution of...

This article discusses the justifications for granting indemnity costs orders following unsuccessful challenges to the courts in respect of arbitral awards. It then contrasts the approach of Hong Kong courts, which regularly grant such orders, and the more conservative approach of the Singapore...

While there are ongoing the debates on the appropriateness of arbitrators acting as mediators in a pending arbitration (this process is often described as ‘arb-med'), such practice seems to work well in China. In this respect, the Chinese model may be useful in contributing to the practice in...

In the context of harmonisation of arbitration law and practice worldwide, to what extent do local legal traditions still infuence local arbitration practices, especially at a time when non-Western countries are playing an increasingly important role in international commercial and financial...

The proper constitution of an Arbitral Tribunal will determine the validity and enforceability of an award. This paper deals with the different problematics that multi arbitrator tribunals, in specific those panels formed under the scheme of party appointed arbitrators can face during the...