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Federal Commissioner of Taxation v Bamford & Ors;

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The seminal decision of High Court in Bamford case has profoundly impacted few legal issues in the broad spectrum of ‘Discretionary Trust’ along with Taxation Law which is the primary consideration of this research. The initial focus will be on different aspects of taxation provisions in relation to the distribution of discretionary trust as well as streaming of income, capital gains, dividends, fund to minors etc. With respect of capital gains and dividends, significant capital gain or dividend derived by a trust will now need to be reviewed closely to ensure its tax treatment is property understood and followed. Hence, if a significant capital gain or dividend has been derived by a Trust we will need to examine closely how that receipt is to be distributed and discussed the options concerning how each amount is taxed in the hands of a beneficiary of a trust. The research examines the issue of discretionary trusts to stream income as well as minority issues. The law which maintains...
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শরীফ আজাদ ওরফে ডাক্তার আইজুদ্দিনের আমলনামা। পর্ব-১

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এই পোস্ট টা টেস্ট বা স্যাম্পল পোস্ট। অনলাইনে ডাক্তার আইজুদ্দিন নামে একটা বস্তির ছাপড়িকে অনেকে দেখেছেন। সারাদিন এই জামাত শিবিরের গুপ্ত অনলাইনে সমস্ত আওয়ামীলীগের কর্মী, একটিভিস্টদের বিরুদ্ধে অপঃপ্রচার চালায়। তাদের বিরক্ত করে। হ্যারাস করে। গত প্রায় ২০ বছর ধরে আমাকেও নানানভাবে উত্যক্ত করে এসেছে যেগুলোর জবাব আমি  আসলে দেইনি। কিন্তু মানুষের ধৈর্য্যের একটা লিমিট থাকে। আমি মনে করি আমার সেই লিমিট এখন আমাকে জানান দিচ্ছে যে, আমার রেসপন্স করা দরকার। আইজুদ্দিনের পুরা গুষ্টির পরিচয় আমার কাছে এসে পৌঁছেছে। বাবা, মা, স্ত্রী, পূত্র, কন্যা, ভাই, বোন, জামাতী দুলাভাই ইত্যাদি। সব কিছুই আমি পাবলিক করে দিবো বলে সিদ্ধান্ত নিয়েছি। আজকে জাস্ট জাস্ট স্যাম্পল হিসেবে এই ব্লগটা লিখতে বসলাম। ডাক্তার আইজুদ্দিনের এই ছদ্মনামের আড়ালের ব্যাক্তির নাম শরীফ আজাদ। আমেরিকার মিনেসোটার স্যাভেজে এই মুহুর্তে বসবাস করছে। ব্যাংক ক্রাপ্টেড, ৮ বার জেলে যাওয়া জেলের ঘুঘু। ক্রমাগত মানুষকে হ্যরাস করা, স্টক করা, ফোন করে উত্যক্ত করা এমন প্রায় ৮ টি ক্রিমিনাল রেকর্ড তার নামে রয়েছে। ব্লগ বা সোশাল মিডিয়াতেও এই অভ্যাস সে বজায় রেখেছে। অন্যকে ...
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Our selective regrets & selective protests

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I was scanning Facebook the other day and stopped dead at a couple of links shared by my younger brother Barrister Zawad. One of the links he’d posted read “No one weeps”. With my curiosity piqued I began reading what was one heart wrenching news report after the other. Seeking revenge on the Islamic States recent attacks in Nice, French air forces have launched an assault on Syria. A confirmed source describes that the attack was carried out on the city of Manbiz in Syria where more than a 100 men and women were killed. People, who were unsuspecting of the attack and simply innocent casualties, or collateral damage if you will. An unconfirmed source reported that the death toll was in fact over 300. In a similar incident carried out on the city of Nineveh in Syria just a few days ago, French air forces this time managed to blow up a school into oblivion, killing all 36 children inside. A small but gut-wrenching report of the attack can be found in The Was...
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10 key reasons to “dispatch” MR Bergman: SQC and his red flags

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On the 22 nd   of November, convicted war time criminal SQC was hanged till death, as per the instruction of the highest court of law existing in Bangladesh. There were a few curious reactions to his predicament, but none more so than one provided by Mr David Bergman, rookie journalist for the New Age newspaper published in Bangladesh. He chose to react by publishing an article on his blog, which he constructed listing   10 separate concerns,   detailing as to why SQC’s trial may have been an unfair and biased one. At the start of his tireless monologue, Mr Bergman chose to begin divert the reader’s attention towards SQC’s previous political exploits. It was done so in a manner which we adjudged to be biased at best and convincing to say the least. We can rightly refer to the court’s comment regarding Mr Bergman’s “Psyche state” by pinpointing his intentions in the lawsuit where he was accused of contempt of court. The ICTBD-2 went on saying-
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Mir Quasem’s apologist Ghamdi and his sins

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There have been quite a few conniving and morally denigrating articles that have been published against International Crimes Tribunal Bangladesh but perhaps the one penned by Saudi Arab’s Al-Ghamdi eclipses all of them. In this race to the bottom, Al-Ghamdi’s article not only lacked proper depth and perception, his use of the English words were appalling, rendering the article void of any structure or rigidity. The continuous usage of obscene words painted the picture of a man whose knowledge in International Criminal Law is next to zero. So you may ask, why am I even bothering to write a rebuttal to Al Ghamdi’s article titled “For what sin did Bangladesh hang Mir Quasem Ali? ”, which was published on the 7 th of September inside the Saudi Gazette. Well firstly because I have a conscience. Secondly, being an active researcher on the International Crimes Tribunal Bangladesh, I am always on high alert if there are individuals or entities looking to instigate false pro...
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The issue of wages in the RMG sector of Bangladesh

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The RMG industry of Bangladesh is now at a crucial juncture. There has been an outbreak of various volatile incidents that threaten the industry. In the last few years there have been a number of protests staged by the workers in the sector, often leading to violence, vandalism and general public nuisances via road blocks. These protests were conducted for better wage, attendance bonus and for other facilities. Approximately 140 RMG facilities had to close last year due to these protests and unrest, accompanied by other problems such as a crisis of gas and power, increase of price of yarn, impoverished infrastructure and cheaper offers from international competition. Despite the rising protests and demands (from the garment workers) for the establishment of a logical entitlement to labour rights, the existing owners are overlooking the need for these legal provisions. The apathy of the owners increased the wave of these resistances and the result of such protests and demonstrati...
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RMG industry of Bangladesh in the 21st Century

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RMG sector in Bangladesh has experienced an amazing growth from its inception a little over three decades ago. From the humble beginning of US $ 1.2 million worth of export in 1978, the annual average export these days is US$ 20 billion, and is 80% of the total export of the country. This rise has made Bangladesh the second largest manufacturer of Ready Made Garments (RMG) right after China . Many leading apparels company ahs moved their business from China to Bangladesh for comparative advantage. It also brought in a wave of female workers, who have broke out from the traditional duties in the household and have become part of the 4 million strong work force. Women comprise of 80% of the overall work force as well. This industry has also created a wave of new entrepreneurs who have setup their own facilities and thus have created 5400 factories overall. However, not all of them comply to the accepted standards of safety.
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