India’s Right to Information Act: Transparency, Governance, and Accountability

The phrase “OSA to RTI revolution” refers to the significant shift from the Official Secrets Act (OSA) to the Right to Information (RTI) Act in India, marking a transition from governmental secrecy to public transparency.

The Shift to Transparency: OSA to RTI Revolution

The Official Secrets Act (OSA) of 1923

The OSA, enacted in 1923, was a colonial-era law that restricted access to information, emphasizing secrecy and confidentiality.

  • Restrictive: It severely limited public access to government information.
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Foundations and Theories of Public International Law

History of International Law

Origins of International Law

  • International law does not exist in a vacuum – shaped by historical context and key events.

  • Early interactions between communities (trade, war) created customary rules.

  • Ancient traces: Mesopotamia, Egypt, India, China, Greece.

Foundational Thinkers (15th–17th C.)

  • Francisco de Vitoria – Indigenous peoples’ inherent sovereignty and property rights.

  • Francisco Suarez – Jus gentium (law of nations); right to rebellion.

  • Alberico Gentili – Secularized

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Essential Commercial Contracts: Advertising, EPC, and Leasing Law

Key Commercial Contracts: Advertising, EPC, and Leasing Law

Advertising Contracts Fundamentals

Advertising Contracts are commercial agreements characterized by the entrepreneurial status of both the advertiser and the advertising agency, aiming for the massive diffusion of the advertiser’s products or services.

Key Elements of Advertising Contracts

  • Advertiser: The natural or legal person in whose interest the advertising is carried out.
  • Advertising Agency: Natural or legal persons professionally organized
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Key Spanish Tax Obligations for Non-Residents

Joint and Several Tax Liability for Non-Residents in Spain

Under Spanish Tax Law, non-residents can be held jointly and severally liable for tax debts in specific cases. This liability arises when a non-resident, either directly or indirectly, facilitates or benefits from actions that result in non-payment or evasion of taxes due to the Spanish Treasury.

For example, if a non-resident transfers assets to avoid collection, or participates in the concealment of income or property, they may be jointly

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Corporate Legal Compliance: Capital, Governance, and Insolvency Rules

Analysis of Corporate Legal Requirements (C.E.A.)

1. Choosing the Joint Stock Company (S.A.)

The desire to raise capital easily, avoid restrictions on share transmission, and limit liability points exclusively to the legal form of a Joint Stock Company (S.A.).

This entity is regulated by the Corporate Enterprises Act (C.E.A.). Since the minimum capital requirement (€60,000) is also exceeded, this legal form is confirmed.

2. Validity of Non-Cash Social Contributions

The office, valued at €3,000,000,

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Public Finance: Budget Structure, Revenue Sources, and Modification Procedures

Budgetary Structures and Economic Classification

Economic Classification of Budget Expenditures

The economic classification of budget expenditures of the state and its autonomous agencies is structured into chapters:

  1. Chapter 1: Personnel Expenses.
  2. Chapter 2: Current Expenditure on Goods and Services.
  3. Chapter 3: Financial Expenses.
  4. Chapter 4: Current Transfers.
  5. Chapter 5: Implementing Contingency Budget Fund.
  6. Chapter 6: Real Investments.
  7. Chapter 7: Capital Transfers.
  8. Chapter 8: Financial Assets.
  9. Chapter 9:
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