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PEER-REVIEWED • OPEN ACCESS • ESTABLISHED 2014

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The Indian Journal of Contemporary Legal and Social Issues publishes rigorous, accessible scholarship at the intersection of law, society, technology, and governance.

Technology Law
LEGAL CHALLENGES IN IMPLEMENTING DIGITAL TAXATION...
Harshitha S
Technology Law8 min
Gender Justice/Labour Law
Punishment Or Redemption? Reassessing The Death P...
Ayesha Nezami
Gender Justice/Labour Law8 min
Family Law
DOWRY, MARITAL VIOLENCE AND DOWRY DEATHS - THE LE...
Maitreyi Singh
Family Law8 min
Constitutional Law
HUMAN TRAFFICKING IN INDIA: A COMPARATIVE ASSESSM...
Ragini Singh
Constitutional Law8 min
Public Health
T. Sandhiya & K. Rajesh Kumar - Women’s Safety La...
T. Sandhiya
Public Health8 min
Gender Justice/Labour Law
Women's Safety Laws In India: Constitutional Pers...
M. Divyapriya
Gender Justice/Labour Law8 min
Technology Law
Cyber Crime And Information Technology Act 2000 I...
S. Naveen
Technology Law8 min
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Digital Due Process and the Right to Explanation

Under Review
Submitted Jan 9, 2025Updated 2 days ago

Land Rights in the Era of Carbon Markets

Revision Requested
Submitted Nov 28, 2024Updated Jan 11

Judicial Review of Automated Welfare Systems

Accepted
Submitted Oct 14, 2024Updated Dec 19

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Family Law
Family Law scholarship in the IJCLSI catalogue
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Technology Law
AI governance, data protection, and platform regulation
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Latest Publications

August 2026

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Technology Law

LEGAL CHALLENGES IN IMPLEMENTING DIGITAL TAXATION FRAMEWORKS

The rapid expansion of the digital economy has exposed structural limitations in traditional international and domestic tax frameworks. Digital businesses can generate substantial economic value in jurisdictions without maintaining a conventional physical presence, challenging established concepts of nexus, permanent establishment and source-based taxation. This paper examines the principal legal challenges in implementing digital taxation frameworks, with particular attention to India, the European Union and the United States, and evaluates their relationship with the OECD/G20 Inclusive Framework and the Two-Pillar Solution. The study follows a doctrinal legal research approach. It analyses legislation, judicial decisions, tax treaties, government and institutional materials, scholarly literature and international initiatives concerning digital taxation. The study focuses on the evolution of digital taxation, unilateral measures such as India's Equalisation Levy and European Digital Services Taxes, Significant Economic Presence, jurisdictional conflicts, compliance and enforcement problems, and the role of artificial intelligence, blockchain, big-data analytics and automation in tax administration. The analysis indicates that the principal difficulties are jurisdictional ambiguity, fragmented unilateral measures, double-taxation risks, compliance burdens, treaty interaction, enforcement across borders, data governance and the rapid emergence of new digital business models. The OECD's Two-Pillar framework offers a route toward greater international coordination, but implementation requires sustained cooperation, domestic legislative alignment and effective administrative capacity. The paper recommends harmonised legal definitions, coordinated international rules, simplified compliance, stronger data-protection safeguards, technologyassisted enforcement with due-process protections, and adaptive regulation for emerging digital sectors.

Harshitha S
8 min 2
Gender Justice/Labour Law

Punishment Or Redemption? Reassessing The Death Penalty Through The Lens Of The Rarest Of The Rare Doctrine And Reformative Justice

The death penalty is the law’s most irreversible act. It is also its most contested. Im imposing death, the state does not merely punish but it forecloses every future possibility of the person it executes, including the possibility of change. This irrevocability is what makes capital punishment philosophically distinct from every other sanction in criminal law’s arsenal, and what makes the question at the heart of this article both legally urgent and morally inescapable: ought the justice system prioritize penalization, or ought it invest in the possibility of human reformation? This article critically examines this framework by explosring the judicial standards that were set with the ‘ Rarest of the Rare’ doctrine and operationalised further in cases like Machhi Singh and more. It further examines the international standards which have been working on its abolition and its progressive narrowing which reflect a global legal order increasingly uncomfortable with the state-sanctioned death. Thsi article interrogates whether the rarest of the rare doctrine has functioned as a genuine constitutional safeguard or merely as a rhetorical containment. It asks whether international law provides a more principles basis for limiting or abolishing capital punishment and it engages seriously with the reformative justice paradigm: whether criminal culpability extinguishes the capacity for moral change or not. This article arrives at a no prescriptive conclusion but argues that unresolved tension between retribution and redemption is a gap that law cannot afford to leave.

Ayesha Nezami
8 min 6
Family Law

DOWRY, MARITAL VIOLENCE AND DOWRY DEATHS - THE LEGAL PERSPECTIVE

Dowry is an age-old practice of exchanging resources at the event of marriage between two families stemming from limitation of resources and human nature of control and dominance, which has ultimately led to the establishment of marriage as a financial transaction rather than a Bonafide and supportive relation. Marital Violence stems from the human vice to supress and has an anthropological basis. This paper aims to examine the History and reasons for the prevalence of these malpractices, as we see that in all parts of the world, common patterns of social vices are prevalent. However, after the Enlightenment and Feminist movements, the world has taken recognition of these women centric issues and responded with a gender-neutral approach to human rights through UN Conventions, particularly CEDAW. India has specific legislations to deal with Dowry and Marital Violence and criminal provision within the BNS to deal with Dowry Deaths. Judicial Precedents clarify questions of law in relation to these statutes making these laws more efficient in protecting the victims as well preventing misuse. There are certain implementation challenges concerning these laws such as judicial delays and lack of fund allocation, but this research paper also provides comprehensive solutions to the same.

Maitreyi Singh
8 min 7
Constitutional Law

HUMAN TRAFFICKING IN INDIA: A COMPARATIVE ASSESSMENT OF REGULATORY FRAMEWORK

Human trafficking remains one of the most persistent and complex forms of transnational crime, driven by social, economic, and institutional vulnerabilities. This paper examines the nature and extent of human trafficking in India through an analysis of reported cases, rescue data, and the legal response based on government sources. It seeks to assess how population size, governance structures, and enforcement mechanisms shape the reporting and control of trafficking. Using secondary data from 2018 to 2022, the study evaluates India’s legal framework and policy response, with particular attention to prevention, rescue, rehabilitation, and prosecution and also it calculates the rate of trafficking cases per million population to provide a normalized assessment of the problem in India and USA. The findings indicate that reported figures do not fully reflect the actual scale of trafficking, as under-reporting, weak coordination, and implementation gaps continue to affect enforcement outcomes.

Ragini Singh & Prof. Basavaraj M. Kubakaddi
8 min 6

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