DR.

RAM MANOHAR LOHIYA NATIONAL LAW UNIVERSITY,

LUCKNOW
2018-19

Project Synopsis
“The law of Nationality & DOMICILE

(With special reference to CORPORATIONS)”

For continuous evaluation in the subject of-

Conflict of Laws
Semester VIII
[Academic Year 2018- 2019]

SUBMITTED TO: SUBMITTED BY:

Dr. Prem Kumar Gautam Shobhit S Awasthi
Assistant Professor (Law) Sec-B, Roll No-130

Dr. RMLNLU Lucknow BA.LLB (Hons)

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 Contents

ACKNOWLEDGEMENT .............................................................................................................. 3

Introduction ..................................................................................................................................... 4

Hypothesis....................................................................................................................................... 4

Research Methodology ................................................................................................................... 5

Scope of the Study .......................................................................................................................... 5

Aims and Objectives ....................................................................................................................... 5

Research Questions ......................................................................................................................... 5

Tentative Chapterization ................................................................................................................. 5

Resources ........................................................................................................................................ 5

Mode of Citation ............................................................................................................................. 6

CONCLUSION ............................................................................................................................... 6

BIBLIOGRAPHY ........................................................................................................................... 6

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 ACKNOWLEDGEMENT

My Project in the subject Conflict of Laws on the topic “The law of Nationality & DOMICILE

(With special reference to CORPORATIONS)” has been given shape and success by the efforts
of lot of people who have contributed in its completion.

I would like to express my humble thanks to Dr. Prem Kumar Gautam Sir, my subject teacher,
under whose supervision the project could have been completed and without whose teachings
and insights on the subject, the project could not have been fructified.

I also extend my heartiest thanks to my seniors for their insights into the concerned project and
helping me with everything I asked them. The role of the Library Department is noteworthy. All
the staff members helped me generously in getting the materials and information I needed to
complete the project.

Shobhit S Awasthi

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 Introduction

A business domicile is a location which is treated for tax and legal purposes as the headquarters
of the business. For a small business such as a retail store, the store itself is the business
domicile, while for a multinational company; the domicile is determined by figuring out which
location serves as the principle place of business or hub for the business. For legal reasons, the
location of a domicile can be critically important.

Both individual people and firms must have domiciles. In the case of people, the domicile is
someone's primary residence, which may not necessarily be a location where someone lives full
time. For companies, the business domicile is the site where the business is headquartered, where
decisions about the business are made, and where people would go if they wished to do business
with the company in question. The location of a business domicile impacts its tax liability. For
example, if a company is headquartered in a major city, it may have very high taxes because it
pays national, regional, and local taxes. Some cities have high tax rates to support services, and
locating out of a city can reduce tax liability by eliminating the need to pay municipal taxes.
Likewise, a business domicile may be located in a tax haven, a location where taxes are minimal,
so that the company can avoid paying taxes it might be expected to shoulder if it was
headquartered in another location.

Legal issues can also arise, depending on where a company is domiciled. Different nations have
different laws about business activities and practices. Companies which wish to avoid restrictive
or complicated laws may opt to have a business domicile in a “business friendly” location where
these laws are relatively lax. This can make it difficult for customers to mount legal challenges to
the business, because as long as the business abides by the laws of the region where it is
domiciled, customers may not have recourse to legal remedies.

Hypothesis

Project will focus to know a clear exposition of a research topic that will greatly help the
researcher to clarify his own thinking.

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 Research Methodology

The researcher has adopted, Empirical Legal Research Method, Wherein researcher tries to
collect knowledge or information from first hand study or primary data related to his particular
matter or topic and after analysis and interpretation of those information S/he draws out the
conclusion of that research work.

Scope of the Study

The Project will be expanded so as to cover almost every aspect related to the project topic. After
the detailed study, if possible, Researcher will try to specifically point out the specific areas.

Aims and Objectives

The objective of the project would be to contribute to the existing literature and finding answers
to the research questions.

Research Questions

1. To know the meaning and concept of domicile?

2. To know the difference between domicile & nationality?

3. To know the corporations and concept of lifting the veil?

Tentative Chapterization

 Introduction
 Domicile & Nationality
 Corporations and Concept of Piercing the Corporate Veil
 Jurisdiction of English Courts
 Position in India
 International Conventions
 Conclusion
 Bibliography

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 Resources

Primary resources such as statutes, case-laws and judgment will be referred to. Similarly,
secondary sources such as books, journal and online articles would also be referred to in the
course of research. The internet would be widely used for resource collection.

Mode of Citation

OSCOLA style of citation will be followed throughout the project.

CONCLUSION

The nature of the corporation continues to evolve through existing corporations pushing new
ideas and structures, courts responding, and governments regulating in response to new
situations. A question of long standing is that of diffused responsibility: for example, if the
corporation is found liable for a death, then how should the blame and punishment for this be
allocated across the shareholders, directors, management and staff of the corporation, and the
corporation itself?
The present law differs among jurisdictions, and is in a state of flux. Some argue that the owners
of the business - the shareholders - should be ultimately responsible for such circumstances,
forcing them to consider issues other than profit when investing, but the modern corporation may
have many millions of small shareholders who know nothing about its business activities and so
this is a rather bland argument and also undermines the authority of the country in which the
corporation undertakes its business.

BIBLIOGRAPHY

 Cheshire and North, Private International Law (Butterworths 1999)

 Dicey & Morris, Conflict of Laws (13th edn Stevens 1971)
 Martin Wolff, Private international law (2nd edn Clarendon Press, 1950)

Website
 http://www.legalserviceindia.com/article/l72-Domicile-Of-A-Pseudo-Foreign-
Corporation.html last accessed 27-02-2015