305 articles
Gramm–Leach–Bliley Act
Gramm–Leach–Bliley Act (Financial Services Modernization Act of 1999), P.L. 106-102; repealed Glass-Steagall Sections 20 and 32, created financial holding companies, and added Title V privacy and Safeguards Rule requirements.
Greenwashing
Greenwashing is misleading environmental or sustainability communication by firms, spanning selective disclosure and decoupling; measured via disclosure-performance gaps, regulated by FTC Green Guides and EU Directive 2024/825, distinct from greenhushing.
Grey market
Grey market is the trade of genuine goods imported into a new country without the local manufacturer's consent. This parallel trade is legal depending on the importing country's exhaustion regime.
Hogan Lovells
Hogan Lovells is a global law firm formed in 2010 by merging Hogan & Hartson and Lovells; FY2025 revenue US$3.285 billion, CEO Miguel Zaldivar; merged with Cadwalader in July 2026 to form Hogan Lovells Cadwalader.
Hostile work environment
Hostile work environment: unlawful US workplace harassment based on a protected characteristic, severe or pervasive enough that a reasonable person would find the environment intimidating, hostile, or abusive, under Title VII, ADEA, and ADA.
Idea-expression dichotomy
The idea-expression dichotomy is the copyright principle that protection extends only to an author's specific expression, never the underlying ideas, procedures, systems, or methods a work conveys.
Income Tax Department
Income Tax Department of India, under the CBDT, Ministry of Finance, administers direct taxes. Originating from the 1922 Income-tax Act, it performs assessment, appeals, search and seizure, and faceless e-processing under the Income-tax Act, 1961 and the new 2025 Act.
Income tax in Australia
Income tax in Australia: Commonwealth tax on individual and entity taxable income, introduced 1915, consolidated federally in 1942; $18,200 tax-free threshold, 45% top rate, 2% Medicare levy, PAYG withholding, and 2026-27 CGT, negative gearing and offset reforms.
Income tax in India
Income tax in India is a central direct tax under Entry 82 of the Union List, historically under the Income-tax Act, 1961, replaced by the Income-tax Act, 2025 from 1 April 2026, with a default concessional regime under section 115BAC (section 202) for individuals and HUFs.
Income tax return (India)
Income tax return (ITR), India: annual statement filed under the Income-tax Act on forms ITR-1 to ITR-7 via the e-filing portal; covers due dates, belated, revised, and updated returns (ITR-U), and the 2025 Act transition.
Incorporation (business)
Incorporation (business) is the legal process of creating a corporation by filing Articles of Incorporation with a state, producing limited liability, perpetual existence, and stock-based financing; compare S corp and C corp taxation and UK Companies House registration.
Indian black money
Indian black money (also unaccounted or parallel-economy income) is income and wealth on which Indian taxes or public dues went unpaid, defined in the 2012 White Paper; addressed by the Black Money Act 2015, disclosure schemes, and demonetizations of 1946, 1978, and 2016.
Indian labour law
Indian labour law, governed by four Labour Codes effective 21 November 2025 (Code on Wages 2019, Industrial Relations, Social Security, and OSH Codes), consolidating 29 central acts covering wages, social security, safety, and industrial relations.
Indian Revenue Service
Indian Revenue Service (IRS), the Indian civil service administering income tax under CBDT and customs, excise, and GST under CBIC; formed as an independent Central Service in 1953, with UPSC recruitment and 16-month NADT training.
Indonesian tax amnesty
The Indonesian tax amnesty (Pengampunan Pajak), under Law No. 11 of 2016, let taxpayers declare unreported assets for reduced fees and forgiveness of tax sanctions, running from July 2016 to March 2017.
Industrial espionage
Industrial espionage, also called economic or corporate espionage, is covert spying on competitors to steal trade secrets. Defined under the U.S. Economic Espionage Act (18 U.S.C. §§1831–1832); costs the U.S. economy hundreds of billions annually; methods include hacking, insiders, phishing, and AI-enabled tactics.
Information Technology Act, 2000
The Information Technology Act, 2000 (सूचना प्रौद्योगिकी अधिनियम, 2000), Act No. 21 of 2000, is India's foundational cyberlaw, in force 17 October 2000, legalizing electronic records and signatures, creating cyber offences, and amended by the 2008 Act.
Insider trading
Insider trading, also called insider dealing, is buying or selling a security while violating a fiduciary duty by using material nonpublic information, and is a top SEC enforcement priority.
Insolvency
Insolvency: the financial state of a debtor unable to pay debts as they mature or with liabilities exceeding fair-market asset values. Distinct from bankruptcy procedures; traced to England's 1542 Act, governed today by UNCITRAL and World Bank ICR standards.
Insolvency and Bankruptcy Code, 2016 (दिवाला और दिवालियापन संहिता, 2016)
Insolvency and Bankruptcy Code, 2016 (दिवाला और दिवालियापन संहिता, 2016), or IBC, is India's consolidated insolvency law, Act No. 31 of 2016, creating a creditor-in-control, time-bound CIRP under NCLT with IBBI as regulator, replacing fragmented pre-2016 insolvency statutes.
Insurance policy
Insurance policy: the written contract between insurer and insured setting premiums, deductibles, coverage, exclusions, and limits; Hammurabi-era origins; adhesion-contract law and NAIC consumer terms.
Intellectual property
Intellectual property is a system of legal rights covering creations of the mind, including patents, trademarks, and copyrights. It is governed by international treaties like the Paris Convention.
Internal Revenue Code
The Internal Revenue Code (IRC), Title 26 of the U.S. Code, is U.S. federal statutory tax law, current version the 1986 Code as amended after the 1939 and 1954 Codes, administered by Treasury and the IRS.
Internal Revenue Code section 1031
Internal Revenue Code section 1031 (26 U.S.C. §1031), the like-kind exchange provision: defers gain or loss on exchanging investment or business real property for like-kind real property, via 45-day identification and 180-day completion deadlines, qualified intermediaries, carryover basis, and the 2017 restriction to real property.
Internal Revenue Service
Internal Revenue Service (IRS), US Treasury agency administering the Internal Revenue Code since 1862 (named IRS in 1953); collected $4.7 trillion in FY 2023, estimated a $496 billion annual tax gap for 2014-2016, and lost about a quarter of its workforce in 2025.
International taxation
International taxation is the body of rules, treaties, and practices governing how cross-border income is taxed when two or more countries claim jurisdiction over the same taxpayer.
IR35
IR35, the UK off-payroll working rules from the Finance Act 2000, taxes contractors through personal service companies like employees when the engagement resembles employment; reformed 2017 and 2021 to shift status determination to clients.
IRS tax forms
IRS tax forms: standardized U.S. Treasury/IRS documents such as Form 1040, W-2, and 1099 series used to report federal taxes; Form 1040 dates to 1914, redesigned 2018, with e-filing since 1991.
ISDA Master Agreement
ISDA Master Agreement: standard-form ISDA framework contract (1987, 1992 Multicurrency-Cross Border, 2002 forms) governing OTC derivatives, with close-out netting, Events of Default, Termination Events, and the 2002 Close-out Amount replacing Market Quotation and Loss.
Jeffrey Skilling
Jeffrey K. Skilling, Enron's president, COO, and 2001 CEO, was convicted in 2006 of conspiracy, securities fraud, and insider trading; resentenced to 168 months after Skilling v. United States narrowed honest-services fraud.