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MCA Introduces Amendment to the SBO Rules

[Saumya Raizada and Shreetama Ghosh are Editors at the Indian Review of Corporate and Commercial Laws.] The Companies (Significant Beneficial Owners) Rules (SBO Rules) were introduced in 2018 to ensure transparency and unmask the “real beneficial owners” of investments made in companies and thus curb money laundering, since it is not uncommon that a person or entity investing in a company is not the real beneficiary thereof. However, the original SBO Rules did not address all the concerns, and they needed to be amended to fill certain gaps. Therefore, in exercise of the powers conferred by section 469 read with section 90 of the Companies Act, 2013, the Central Government, on February 8, 201

Inherent Defects in Basic WTO Rules with Special Reference to Article 17.6 of Agreement on Anti-Dump

[Afshan Nazir is a law student, and she completed the Master of Laws programme from Maharashtra National Law University, Mumbai, India.] Until 1994, international trade relations between countries were regulated by General Agreement on Tariffs and Trade 1947 (GATT 1947), which was replaced by the World Trade Organisation (WTO) in 1995 with a completely new setup for dispute settlement. Thereafter, the WTO started making rules and regulations in order to ensure free and fair international trade between WTO member countries. WTO emerged as the first organization in international trade history with its own ‘rule-oriented’ dispute settlement system (WTO DSS). The WTO DSS is praised by the wester


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