Wednesday, May 13, 2020
Why Are People Using the Research Paper?
<h1>Why Are People Using the Research Paper?</h1><p>The inquire about paper is an uncommon sort of composing cushion that comes in a wide range of varieties, for example, size, shading, and surface. It is additionally sold in various sizes, to oblige diverse composing styles and PC sizes. Generally utilized for impermanent assignments and long haul extends, the examination cushion is intended to permit one to compose effectively and retain the data that is composed on it quickly.</p><p></p><p>While numerous understudies will utilize the exploration paper for school assignments, it is likewise every now and again utilized in the homeroom. This is on the grounds that the examination cushion can help with both perusing and composing. It causes an understudy to improve their transient memory, which encourages them hold significant material.</p><p></p><p>Although the exploration paper can be utilized for the homeroom, it is likewise utilized for some different things. For instance, you may utilize it when you are in a crisis circumstance, for example, causing a call when you to don't have the telephone number. It might likewise be utilized to discover headings on the internet.</p><p></p><p>The look into paper is utilized by various kinds of individuals. They incorporate individuals who drive, the individuals who work around evening time, individuals who rest around evening time, and individuals who don't rest by any stretch of the imagination. The exploration paper is utilized for a wide range of reasons. All things being equal, there are a few reasons why this specific sort of paper is being utilized so much.</p><p></p><p>One reason is that the exploration paper has a decent reputation. Numerous individuals concur that the examination cushion has an extremely quick track to being acknowledged by the individuals who will be utilizing it. This implies the examination paper has a decent reputation in the realm of mechanical equipment.</p><p></p><p>Another motivation behind why the exploration paper is being utilized so much is on the grounds that the examination cushion includes a two sided plan, which takes into account both the privilege and left sides to right on. This component takes into account extraordinary adaptability for the client. The equivalent goes for the cushion's numerous utilizations, since it is utilized for different things at one time.</p><p></p><p>Another motivation behind why the examination paper is generally utilized is on the grounds that it is anything but difficult to change. Due to the different uses, it is anything but difficult to change the exploration paper, and numerous clients have discovered that they like the new plan obviously superior to the former one. The exploration paper has an extremely significant level of unwavering quality and is simpler to use than other composing cushions, for example, the standard pad.</p><p></p><p>There are numerous different reasons why the examination paper is well known. For instance, the exploration cushion is exceptionally simple to heft around. This is because of the way that the exploration cushion has a light weight plan. This implies it is anything but difficult to haul around, making it increasingly useful to take with you when you are traveling.</p>
Sunday, May 10, 2020
Using College Application Essay Conclusion Samples
<h1>Using College Application Essay Conclusion Samples</h1><p>There are a lot of school application article end tests that you can discover in papers and different sources. In any case, the vast majority of them don't accompany a presentation. I am accepting that you are going to place in a presentation here. Obviously, this is where you need to realize what sort of paper to write.</p><p></p><p>First of all, you have to comprehend that the article must tell about what your goal is for the school. You can't just compose a 500 word article on why you need to get into a specific school. The motivation behind why you are composing the exposition in any case should be known. This is significant. All things considered, it is the main thing that will choose if you get the affirmation or not.</p><p></p><p>Here are some school application exposition end tests that you should think about. It is significant that you comprehend th ese well before composing the essay.</p><p></p><p>The first school application exposition end tests is an intrigue to school heads and higher ups. For this situation, you need to illuminate why you merit the confirmation or grant. Likewise, clarify why you got your grant regardless of your scholarly records. This will empower you to demonstrate your worthiness.</p><p></p><p>Secondly, there are school application exposition end tests that manage explicit gatherings. This is the one that tells how the gathering will profit by the grant and what the future understudies ought to anticipate from this school. For this situation, you should disclose to them how you can add to the advantage of the group.</p><p></p><p>Thirdly, you can utilize school application article end tests to separate yourself from others. For this situation, you need to concentrate on the uniqueness of yourself that can furnish you with a serious edge. It is additionally an approach to show the school that you have something extraordinary that isolates you from the rest.</p><p></p><p>Fourthly, there are likewise school application exposition end tests that manage explicit issues. For this situation, you need to expound on the issues that your locale faces and what you can do to help. It will empower you to relate better to the peruser. Likewise, it will be simpler for you to give a clarification of what you are talking about.</p><p></p><p>These are only a couple of instances of the school application exposition end tests. As I referenced previously, this is a decent open door for you to separate yourself from the rest. More often than not, when you don't think about how to begin composing the paper, you are bound to fail.</p>
GCC 141 English Essay Samples - Good Tool For The Proficient Students
<h1>GCC 141 English Essay Samples - Good Tool For The Proficient Students</h1><p>Gaining school affirmation isn't simple for each person, yet in the event that you can locate some free Gourmet Courses or GCC 141 English Essay Samples, this will positively help you in getting the ideal outcome. This will be useful in the event that you need to get some unmistakable data with respect to what the tests will really is about. These courses and activities are given the guide of the test handbooks of the significant colleges and universities that offer Gourmet courses in the United States. There are additionally a few colleges, which offer this sort of courses in the University System.</p><p></p><p>The GCC 141 English Essay Samples is the best apparatuses to upgrade your composing abilities in English. These are viable and productive as they show you how to structure your sentences and how to form well the sections. Additionally, these apparatuses h ave been made to assist you with composing better papers in English. Thusly, this course ought to be utilized to guarantee that you can compose clear essays.</p><p></p><p>If you need to exploit these 141 English Essay Samples, you should initially contemplate the punctuation of English and figure out how to put the correct accentuation on each sentence you compose. You should likewise get familiar with the normal errors made by numerous understudies recorded as a hard copy their expositions. You should ensure that you make a solid effort to conquer your shortcomings and blemishes recorded as a hard copy the essays.</p><p></p><p>The GCC 141 English Essay Samples is additionally extremely helpful during the time spent picking the correct school for you. On the off chance that you study this course and it encourages you get acknowledged into a decent school, at that point you will get most extreme opportunities to prevail in your professi on. This will be a decent method to find the conceivable vocation openings you have and simultaneously procure yourself a decent living.</p><p></p><p>It isn't hard to locate these 141 English Essay Samples, as there are numerous sites that offer this course for nothing. Thus, you simply need to sign on to the web to get the best exhortation from the experts. Moreover, you will likewise get some free assets that will demonstrate very useful.</p><p></p><p>Some of the GCC 141 English Essay Samples you can discover online are intended to assist you with improving your composing aptitudes. These free practice papers give you tips on the most proficient method to improve your composition and spare you time. What's more, it will assist you with dealing with your punctuation and structure your sentences properly.</p><p></p><p>However, you should recollect that the GCC 141 English Essay Samples and practice papers are in tended to upgrade your composing aptitudes in English. There are likewise different instruments and assets accessible in the market which can assist you with improving your composing aptitudes, yet on the off chance that you just need to get familiar with the nuts and bolts, this will clearly be enough.</p>
Friday, May 8, 2020
Essay Topics For Britain in the 19th Century
Essay Topics For Britain in the 19th CenturyThe essay topics for 19th century Britain are sure to be controversial, and the debate will continue for many years to come. The biggest controversy in recent times is that which surrounds the use of language. Language is a key part of any essay topic and a scholar has to master the art of using proper spelling and grammar as well as the correct usage of language.Some of the essay topics for Britain in the 19th century can be traced back to the subject of the First World War. The war greatly affected Britain as it pushed the nation towards the westward expansion. Many who lived through the war experienced the horrors of war and a portion of these people created letters to seek peace in the next generation.Other famous essay topics for Britain in the 19th century included the various conflicts in the life of Queen Victoria and the British Empire. The story of the reign of Queen Victoria has been recorded extensively by historians and her rel ationship with her husband, the Prince of Wales has been widely discussed by historians. The origin of the term 'Emperor' was also an important point of contention during the reign of Victoria. This debate has yet to be resolved by historians and a scholarly consensus has yet to be reached.The essay topics for Britain in the 19th century could also include those that focus on the civil war in Ireland and the controversial aspect of this topic. These debates have since gone from the front pages of newspapers and may now be considered to be academic. It may be possible that it is only the social and political side of this topic that is accepted by some historians, but others would probably have a problem with this view.One of the more interesting essay topics for Britain in the 19th century concerns the British relationship with Russia. The British had a very strained relationship with Russia during the early part of the century and there were many disputes over ownership of lands and interests in territories. This topic may seem to have no bearing on the history of Britain, but it does touch on the way people in both countries looked at their historical relationship.There were other essay topics for Britain in the 19th century that had nothing to do with Russian as well as there were those that centered on religion. These topics included the argument over slavery and the morality of people in the US in relation to slavery. There are many questions surrounding slavery and the right of free people to own their own property.This essay topics for Britain in the 19th century is almost certainly going to be debated for many years to come. The areas of controversial topics in this topic include the notion that the British were really quite racist and mean spirited towards non-whites. Others may argue that the vast majority of Britons at the time were quite compassionate to those who were suffering.This past controversy does not prove anything as far as the academic co mmunity is concerned. In fact, the US and other countries have still disputed the validity of the topic and many other issues about the past. These topics for Britain in the 19th century can be a big topic that no one can agree upon.
A Brief Look at Music Memoir Essay Sample
A Brief Look at Music Memoir Essay SampleThe internet has been very good for authors, and now, with the popularity of music memoir essays, there are many options for writers to choose from. Although it may seem daunting to write a short essay based on the experiences of one person, the world of music and related experiences have many, if not all, autobiographical articles in them.Even if a piece is not technically based on the facts of that specific artist, it does have to be based on a 'factual basis.' For a musical memoir, the authors must talk about how they discovered their interest in the music. These can be related to a time when they were younger or when they became a fan through a favorite band or singer.A music memoir can also talk about their favorite artists, but this is often only a starting point. There is an underlying theme of experience and love, much like any of the other versions of this genre, such as a song lyrics biography or a work on the life of a person. These works are very popular because they go beyond the typical musicianship that comes from years of practice. They are about the experience of an artist.The other thing that makes a documentary music memoir different is that the focus is more on one particular aspect of the musician. Most people find this interesting, as people may naturally look to the 'golden child' to provide inspiration and help in the development of the artist's artistry. This, of course, is natural, but if the interview is presented as a narrative, the reader can also get to know the artist better.Some music memoirs may combine both of these elements. The author may talk about discovering the artist as a teenager and then a special person begins to emerge. A more recent trend, in which a subject may not be a professional musician at all, but who is simply fascinated by the art form, is that of a writer that goes through the same process. A music memoir by an artist's friends or family members is one thing, but a more intimate and personal article, published by a journalist, is definitely something to keep an eye out for.Music memoir essays in music magazines are usually more informal and a little less formal than the essay samples available online. They can discuss some aspects of their life in an honest way, as long as the writer has enough information to convey a good account of what they learned.Songs by artists are not the only way to offer writing samples of this kind. Anyone who wants to add a little bit of their own experiences into a book will find it a much more exciting way to communicate their ideas. Besides the benefits of getting your material in front of people, such an essay sample will add to the overall quality of the book, since the author knows what their topic is.
Wednesday, May 6, 2020
What Was the Driving Force Behind European Imperialism in...
Andres Lugo Professor William Hendricks March 17, 2015 World Civilizations II Domination of resources The European powers that were in much need for resources during the 1500s through 1800s were Great Britain, France and Germany. During 1500 and 1800 Africa seemed like an impossible feat to conquer because of malaria but this wouldnââ¬â¢t stop the persistence of the leaders of France and Great Britain. The idea of exploring and conquering new land meant more to these leaders because of the motivation to keep their national security strong and keep their economy stronger. These countries would use their remaining resources to look for more disposable ones so that their empires could grow considerably. Great Britain would be dug in theâ⬠¦show more contentâ⬠¦As the years go on this would began the countries of Africa being taken over and ran by foreigners. Each power would see the great opportunities that Africa would have to offer during these 300 years of exploring and expanding their empire. As the wheels start turning of this quest soon begins conf lict and with conflict evolution has started. Operating in Africa meant they needed to protect what they had built in their time there. Technological development started to happen with weapons and warfare. Better weapons meant better protection, as the years would go on it would become its own business on its own. Trading goods and building markets becomes important also within the communities these countries operate in because it gives the natives a way to make money on their in turn the importing and exporting distributers only see opportunities in this. With countries fighting for territory, and resources the driving force of imperialism in Africa soon loses its motivation of that and starts to become more about national pride amongst the European countries foreshadowing what will happen in the years to come. The driving force of imperialism in Africa would start off to help the empires grow and keep steady economic security for the future but with conflicts on the horizon to gre at powerShow MoreRelatedImperialism in Africa Essay620 Words à |à 3 PagesB5 Imperialism in Africa In the late 1800ââ¬â¢s Europeans took over Africa, took their resources,enslaving the Africans, and changed the course of history. The Europeans took over Africa, which is called The Scramble For Africa, in 1884-1914. The Europeans took over because Africa was rich in raw materials, they wanted power, and they thought their culture was superior. The driving force behind imperialism was need for resources, political competition, and technological advances. One driving forceRead MoreImperialism656 Words à |à 3 PagesWhat Was the Driving Force Behind European Imperialism in Africa? During the 19th century, King Leopold II of Belgium compared Africa to a cake. At the Berlin Conference in 1885, seven European nations took slices of Africa for themselves without discussing any details with Africans. From a 21st century perspective, this seems like a selfish thing to have done, so why did Europeans engage in imperialism? Certainly, political factors, cultural causes, and technological advancements were importantRead MoreAmerica s Age Of Imperialism846 Words à |à 4 PagesWithin history, Imperialism has been the driving force behind the massive stretches of kingdoms across the world. The word Imperialism is derived from the Latin word Imperium; meaning: to rule over large territories. Imperialism itself means ââ¬Å"a policy of extending a country s power and influence through colonization, use of military force, or other means.â⬠In the 19th century Imperialism was used to great effect by Europeans in their African colonies; Cecil Rhodes who founded the De B eers MiningRead MoreAssess the significance of economics and finance in influencing Britains changing relationship with its African empire in the period c1870-c1981.811 Words à |à 4 Pagesrelationship e.g. World Wars. Strategic and cultural are also clear concerns which effect the relation which I will evaluate. Trading to make profit was the main reason British business men landed on African soil. This shows economic influences started the relationship between GB and her African empire, highlighting its importance during expansion. Trading in Africa brought high profits back to businessmen and the banks that financed them in England. Men on the spot such as Sir William Mckinnon and CecilRead MoreThe Rise of the West: Western Europes Gain of Power Essay examples1233 Words à |à 5 Pageshistorians believed that the rise of the West occurred because it was destined to; because Europe is the best and strongest. It was luck, fate, and destiny that helped Europe and America reach where they are today. In the past 50 years, many historians begin to disagree. They do give credit to luck as being a factor in the rise of the West; however, they also credit the ideas, political climates, culture, and economics as driving forces behind the rise of the West. Three of the most widely accepted theories Read MoreImperialism in Africa2182 Words à |à 9 PagesExplain what is meant by the term imperialism. Discuss the causes of imperialism in the 1800s. Kamar Findlay ID# 092165839 Mico University College Imperialism in Africa Mrs. Pitter October 29, 2011 Imperialism is the creation and or maintenance of an unequal economic, cultural, and territorial relationship, usually between states and often in the form of an empire, based on domination and subordination (Johnston, 2000.p.375). In its simplest form Farah and Karls (2001) describes imperialism as oneRead MoreAmerica s Policy Of Social Darwinism1272 Words à |à 6 Pagesin a plan to extend its own power through a military force, imperialism began to spread. This meant that other nations, along with the U.S, began to demonstrate their immense powers, and America wanted to become prominently dominant. A principal justification for Americaââ¬â¢s imperialism was the policy of Social Darwinism. It stated that the powerful nations, such as America, was destined to help less powerful nations because we were a dominant force, and we must provide aid. Through this process, bothRead MoreThe Significant Role of Women in Joseph Conrads Heart of Darkness1986 Words à |à 8 Pageshis revie w that ââ¬Å"[Heart of Darkness] is simply a piece of artâ⬠¦the artist is intent on presenting his sensations in that sequence and arrangements whereby the meaning or meaninglessness of the white man in uncivilized Africa can be felt in its really significant aspects,â⬠(Garnett). What Garnett fails to observe is that Heart of Darkness is not only an observation of ââ¬Å"the white man,â⬠but the white woman as well. Throughout the entirety of his story Charlie Marlow seems unaware of theRead MoreIndian social and political ideas can be traced back to the Indus Valley Civilization. Hinduism was1200 Words à |à 5 PagesCivilization. Hinduism was a defining religion of the Indus valley culture and remained a key political entity until emperor Ashoka came. He established Buddhism and spread it throughout Asia. The Mauryas rejuvenated Hinduism and Islam even came in the eighth century. The Mughal Empire allowed India to become united despite all the different religions and cultures. However, this did not last long because the Europeans had decided to make claims in India. Europeans wanted to control theRead MoreAfrican Americans : African People From Earth s Torture And Misery Essay1861 Words à |à 8 Pages Africa is an extremely vast land comprised of unimaginable wealth in natural resources, and an even richer history. Sadly its exiguous population, whom many believe to be the oldest in the world, is completely impoverished, underdeveloped and marred with limited and corrupt governance. The people of Africa have been the victims of cultural rape time and time again-by Arab slave traders, adventurous European explores who found that the African people are worth more than gold and forced them to pay
Judgment on Vanda Russell Gould v Deputy Commissioner â⬠Free Sample
Question: Discuss about the Judgement on Vanda Russell Gould v Deputy Commissioner. Answer: Introduction: The case of Mr. Vanda Russell Gould and Deputy Commissioner of Taxation would be discussed in the report. The parties to the case were Deputy Commissioner of Taxation v Vanda Russell Gould and Vanda Russell Gould vDeputy Commissioner of Taxation. In the first case Deputy Commissioner of Taxation was applicant and Vanda Russell Gould was respondent. In the second case Vanda Russell Gould was cross- claimant and applicant and Deputy Commissioner of Taxation was respondent and cross- respondent (Mathews 2014). In case of Deputy Commissioner of Taxation v Vanda Russell Gould, Australian Government Solicitor was appointed for Deputy Commissioner of Taxation and the counsel for Mr. Vandra Russell Gould included Mr. D McGovern, Dr J Jaques and Mr. R A Jedrzejczyk (Begbie 2015). In case of Vanda Russell Gould vDeputy Commissioner of Taxation, the solicitor for Mr Vanda Russel Gould was Mark J Ord. The counsel for the Deputy Commissioner of Taxation included Mr. J Hyde Page and Mr T Bafley (Judgments.fedcourt.gov.au 2017). The Deputy Commissioner of Taxation had initiated an action to recover taxes and challenged the assessment filed by Mr. Vanda Gould. The Commissioner had obtained a number of documents from Cayman Islands, a foreign tax authority and used it as a basis to file an action against Mr. Vanda Gould (Dourado 2013). Mr. Vanda Gould applied for seeking a standard discovery against the action of Deputy Commissioner of Taxation on 2nd November, 2015. The provisions of Taxation Administration Act, 1953 were breached in the given case. Explanation of the Case and Sections Breached: The application of Mr. Vandra Gould was subject to r20.13 of the Federal Court Rules 2011 (Cth) (Stellios 2014). The claim of Mr. Gould challenged that the tax assessment were valid and claimed that officers of the commissioner were guilty of failure to comply with s13 of the Public Service Act 1999 (Cth). The Deputy Commissioner of Taxation had obtained some documents from the Cayman Islands, a foreign tax authority and used them (Griffiths 2016). This constituted conscious maladministration on the part of the Commissioner of Taxation and improper usage of the documents (Kulkarni 2014). In the cross- claim, three improprieties were claimed by the counsel appointed by Mr. Vanda Gould and sought standard discovery against the Commissioner (Legg 2013). The first of the three improprieties was the original request made by the Commissioner to the related authorities of the Cayman Islands for the purpose of obtaining the information. The counsel for Mr. Vanda claimed an inherent implausibility. The Australian Taxation Office used the documents obtained from Cayman Islands for the tax period which had not elapsed at the time the information was requested. The second impropriety was concerned with the disregard of a treaty entered into between the Australian Government and the authorities of the Cayman Islands. Counsel of Mr. Gould claimed that the disregard was by comparatively lower level employees of the Australian Taxation Office who were incompetent for the purpose. The third impropriety was related to what the Counsel of Gould claimed to be an act of criminal offence committed by Deputy Commissioner of Taxation. This propriety of members of Australian Taxation Office was a criminal act in the eyes of law of Cayman Islands as the officers had disclosed some confidential information of Mr. Gould (Clough and Roberts 2014). Thus, the counsel of Mr. Gould pleaded for standard discovery in the Federal Court of Australia. The federal Court of Australia had proposed some reforms in relation to grant of discovery which was made applicable for providing judgment in the case. The Federal Court Rules 2011 (Cth) contains revised regimes which deal with the discovery and the associated cost to discovery. It has enhanced judicial control on discovery. The new regimes require that a party applying for standard discovery must specify it clearly that a standard discovery is sought. They may otherwise state the proposed scope for the purpose of discovery. There are different rules for standard discovery and more extensive non- standard discovery. The new rules of the Federal court of Australia have set out the rules for standard discovery in rule 20.14. The concerned party may seek discovery of documents that are related to the issues mentioned in the affidavits or in the pleadings. Such issues must be within the control of the party and the party must become aware of the issue on conducting a reasonable search. The documents are considered to be directly related if the documents are used as the basis of reliance by the parties, these documents support the case of opposition party and affect the case of the applying party. Non- standard discovery can be sought by the parties only if direct relevant test and other relevant criteria of standard discovery cannot be applied. The order for discovery can be sought clearly elaborating the criteria that the parties want to apply. The Deputy Commissioner of Taxation issued submissions against the contention filled by the Counsel of Mr. Gould, partially by alleging that it was absolutely unnecessary to provide discovery which was sought in the pleaded case. It also alleged that standard discovery sought in the given case was irrelevant and a case of fishing expedition (Debelva and Diepvens 2016). Paragraph 17 of Counsel of Mr. Golds claim alleged that the request made by the Deputy Commissioner of Taxation on 23rd February, 2011 to the Cayman Islands Tax Information Authority (the Cayman Islands Authority) was not for a valid purpose as per the information exchange agreement related to the Exchange of Information with respect to taxes between the Government of Australia and the Government of the Cayman Islands. This allegation was subject to the terms of the request made by the Commissioner and construction of the information exchange agreement (Judgments.fedcourt.gov.au 2017). Paragraph 18 of the claim of Counsel of Mr. Gould alleged that the employees and officers of the Commissioner were aware that the information they sought from the Cayman Islands Authority would not be used for a valid purpose. However, the pleading made by the counsel of Mr. Gould did not indicate bad faith. It was not even pleading of being aware of doing a wrongful act. It provided only a part of the allegation and relied on the statement that was too general and which just stated that further particulars would be provided after the completion of discovery in the form of evidence. Thus, the pleadings, any particulars of the pleadings and the submissions made along the pleadings by the counsel of Mr. Gould in the cross- claim did not reflect any consciousness of wrongdoing in case they are relied upon. The terms of the pleadings made in the cross- claim failed to provide the state of the mind of employees and officers of Commissioner of Taxation. The judgement based on 16.43 in the case of Young Investments Group Pty Ltd v Mann (2012) 293 ALR 537 issued in September 2011, had concluded that allegations must clearly and particularly state the condition of mind. No standard or particular discovery can be ordered if there is a case of inappropriate fishing expedition (Kobal and Ivanc 2013). The Act provides that there is a fine line of significant difference between being conscious of an act which turns out to be wrong when committed and committing an act with conscious mind which was known to be wrong in the first place. Thus, there must be specific and clear pleadings on each of these matters. As per the description provided about the consciousness of committing a wrongful act and consciousness of merely a fact which might be wrong indicates that the allegation of awareness can arise only if an express finding that was conducted for the purpose indicates that the request made was not for a valid purpose as per the terms of information exchange agreement. A judgment was also delivered on the similar matter by the Grand Court in the Cayman Islands in which one group of people had a mal intention of carrying particular information and transmitting them despite the knowledge of the fact (Azzi 2016). Paragraph 19 of the claim alleged that the officers and employees of the Commissioner of Taxation were aware that the request made by them to the officers of the Cayman Islands Authority were not related to the tax periods enclosed by the agreement of information exchange. Paragraph 32 claimed that the employees and Officers of the Commissioner of Taxation obtained the documents from Cayman Islands Authority and raised the assessments that were already amended (Judgments.fedcourt.gov.au 2017). Decision of the Federal Court of Australia: The application made by the counsel of Mr. Vanda Russell Gould was dismissed by the Federal Court of Australia on 1st December, 2015. Judge Pagone J passed the judgement in the favor of Deputy Commissioner of Taxation. The Commissioners defense did not contest against the cross- claim made by the counsel of Mr. Gould. Neither the facts nor the dates of the information sought by the Commissioner of Taxation from the Cayman Islands Authority were under any sort of dispute. The cross- claim made by the counsel of Mr. Gould did not plead bad faith in relation to the Commissioner of Taxation. However, the submissions that accompanied the application for standard discovery, in contrast to pleading, sought discovery on the ground of advertence or consciousness of wrong doing. If any order is issued for standard discovery, it does not necessarily result in the discovery of the documents, as was presupposed in the submissions of Mr. Gould. Both, the Commissioner of Taxation and Mr. Gould agreed to the Practice Note CM5 of the Federal Court of Australia. The general practice of the court related to the discovery, as specified by the note, is facilitating quick, inexpensive and efficient resolution of the proceedings (Torgler 2016). Thus, in the given case, particular discovery seemed more appropriate than the standard discovery. Although the submissions made by Mr. Gould attempted to find specific matters, they did not provide any sufficient basis for gaining standard discovery. The standard discovery is not appropriate to focus with precision upon the issues on which the discovery is sought. In addition, the cross claim that contained an allegation regarding the consciousness of wrongdoing, also failed to provide sufficient particulars indicating any case that exists to justify that the discovery was not fishing expedition. The basis for this was the case of Trade Practices Commission v CC (NSW) Pty Ltd (1995) 58 FCR. The case had stated the meaning of fishing expedition. It required that the standard or particular recovery shall not be used as the basis for determining the existence of a case. The recovery only aims to compel the production of a document where is a clear evidence of existence of a case (Foleys.com.au 2017). There must be sufficient evidence to show that the party which is applying for the discovery has sufficient ground and a good case proof for the existence of a document and the recovery will further aid the document and the case. The facts presented in the pleading for a particular case must be capable of showing a clear distinction between fishing expedition and non- fishing expedition (Bannister 2014). The particular discovery was not granted in the case. This was because particular discovery can be sought only in appropriate application and discipline as required by r 20.2. It cannot be granted if the application is made in the discipline appropriate for the standard discovery. An application for particular discovery made specifically as is required by the discipline would facilitate the identification of the documents and categories of the documents with more precision. It would also be possible to assess the pleadings and the rise of need for a particular document in the course of specific proceedings. Conclusion: In conclusion, it can be stated that the cross- claim made by Mr. Gould did not provide any sufficient ground on the basis of which standard discovery could be granted. The pleading was not made in the particular discipline. It failed to satisfy the criteria of relevant information for seeking the standard discovery. The counsel of Mr. Gould did not provide any specific case that could justify that the action of the Deputy Commission of Taxation was not a fishing expedition. Considering the facts presented in the case, a particular discovery could have been granted, in case the same was applied by the counsel of Mr. Gould. However, since the pleading was for standard discovery and the conditions for the grant of standard discovery were not satisfied, the Federal Court of Australia dismissed the application of Mr. Vanda Russell Gould. References: Azzi, J., 2016. Practical injustice in the context of private tax rulings.UNSWLJ,39, p.1096. Bannister, J., Appleby, G., Olijnyk, A. and Howe, J., 2014.Government Accountability. Cambridge University Press. Begbie, T., 2015. Role and significance of the solicitor on the record.Legal Briefing, (107), p.2. Clough, M. and Roberts, J., 2014. Commissioner of taxation wins appeal upholding tax assessment issued to.Australian Resources and Energy Law Journal,33(2), p.93. Debelva, F. and Diepvens, N., 2016. Exchange of Information. An Analysis of the Scope of Article 26 OECD Model and Its Requirements: In Search for an Efficient but Balanced Procedure.Intertax,44(4), pp.298-306. Dourado, A.P., 2013. Exchange of information and validity of global standards in tax law: Abstractionism and expressionism or where the truth lies. Foleys.com.au, 2017. Cases Update for Private Groups [online] Available at: https://www.foleys.com.au/resources/The%20Tax%20Institute_cases%20update%20paper_12.9.2016.pdf [Accessed 19 Jan. 2017]. Griffiths, J.J., 2016. Recognition of Foreign Administrative Acts in Australia. InRecognition of Foreign Administrative Acts(pp. 51-89). Springer International Publishing. judgments.fedcourt.gov.au, 2017. Deputy Commissioner of Taxation v Gould [2015] FCA 1345. [online] Judgments.fedcourt.gov.au. Available at: https://www.judgments.fedcourt.gov.au/judgments/Judgments/fca/single/2015/2015fca1345 [Accessed 19 Jan. 2017]. Kobal, A. and Ivanc, T., 2013. The Quality of Taxation with an Emphasis on Topical Issues Regarding Tax Declaratory Procedure.International Journal of Academic Research,5(6). Kulkarni, N., 2014. Validity of assessments in Pt IVC proceedings: Reconciling Gashi and McAndrew.Tax Specialist,17(5), p.196. Legg, M., 2013. Know your general from your standard discovery:[Litigation lawyers need to be clear on the type of discovery being ordered under the new Federal Court requirements, especially if it is different from standard discovery.].Law Society Journal: the official journal of the Law Society of New South Wales,51(1), p.36. Mathews, M., 2014. International exchange of information: An Australian perspective.Tax Specialist,17(3), p.131. Stellios, J., 2014. The centralisation of judicial power within the Australian federal system.Federal Law Review (FLR),42(2), pp.14-45. Torgler, B., 2016. Tax Compliance and Data: What Is Available and What Is Needed.Australian Economic Review,49(3), pp.352-364.
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