Abstract: This study aims to examine and analyze the relationship between Debt Covenants Tunneling Incentives on transfer pricing, with company size as control variable for companies listed Indonesia Stock Exchange during 2019-2021. The population used in this are from manufacturing industry sector which also publish Financial Statements samples were 41 total number of observations was 123. dat...

One of the fundamental human rights is the right of every individual to the enjoyment of the highest attainable standard of health, which we simplify to ‘HASH’ [1]. The HASH right was first articulated in the preamble to the WHO Constitution (1946) [2]. It appears in Article 12 of the International Covenant on Economic, Social and Cultural Rights (ICESCR) (1966) [3]; and occurs in various human...

The Supreme Court recently denied certiorari to review the Federal Circuit’s ruling in Apotex v. Pfizer (S. Ct. 906-1006, October 16, 2006). The ruling was predictable. Pfizer had mooted the case by providing a covenant not to sue Apotex on its Quinapril patent. But the underlying legal issue – subject matter jurisdiction in declaratory judgment cases – is currently pending before the Supreme C...

The Immortal Commonwealth: Covenant, Community, and Political Resistance in Early Reformed Thought. By David P. Henreckson. Cambridge: Cambridge University Press, 2019. Pp. 208. 90.11 (digital). ISBN: 9781108470216.