14th RMLNLU-JSA International Legal Essay Writing Competition 2026: Submit by October 6!

RMLNLU and JSA are inviting law students to participate in the 14th International Legal Essay Writing Competition on Taxation Law.

Contents

About Dr. Ram Manohar Lohiya National Law University
About the Opportunity
Theme
Eligibility Criteria
Submission Guidelines
Themes and Sub-Themes
Prizes
Perks
Deadline
Contact
Application Procedure

About Dr. Ram Manohar Lohiya National Law University

Dr. Ram Manohar Lohiya National Law University (RMLNLU), Lucknow, was established in 2006 to provide legal education and address emerging challenges in the field of law. The University promotes legal research, advocacy and legal writing and seeks to develop a sense of responsibility among its students and research scholars.

About the Opportunity

The Journal Committee of RMLNLU, in association with J. Sagar Associates (JSA), is organising the 14th edition of the RMLNLU International Legal Essay Writing Competition (RILEC) on the theme “Taxation Law”.

The competition invites original essays from eligible law students. The authors of the top six entries will be invited to an offline conference, where they will present their papers before a panel of judges. The final rankings will be determined based on the paper presentations.

Theme

The theme of the competition is “Taxation Law”.

Eligibility Criteria

Participants must be pursuing a 5-year integrated LL.B. (Hons.), 3-year LL.B. or LL.M. from a recognised university in India during the academic year 2026–2027.
Students pursuing an equivalent law degree abroad are also eligible.
Co-authorship of entries by a maximum of two authors is permitted.
Co-authors may belong to the same or different institutions.
Multiple entries by the same authors are not permitted.
Entries must be original, unpublished and non-plagiarised.

Submission Guidelines

The essay must be between 4,000 and 5,000 words, excluding footnotes.
Essays must be formatted in Times New Roman, size 12.
Footnotes must be in Times New Roman, size 10.
The paper must be submitted on A4 size pages.
Line spacing must be 1.5.
Margins must be 1 inch on all sides.
Text must be justified.
Footnotes must follow the latest OSCOLA 4th edition citation style.
Endnotes and speaking footnotes are not permitted.
Author details must not appear in the submitted essay or the file name.

Themes and Sub-Themes

Participants may submit essays within the broader theme of Taxation Law. The suggested sub-themes include:

Unilateral Digital Taxes vs. Bilateral Treaty Obligations: Examining the Legality of India’s Significant Economic Presence (SEP) Rule in the Context of Existing Tax Treaties.
Tax Offenses and Anti-Avoidance Law in India.
Retrospective Taxation, State Fiscal Sovereignty, and Investor-State Dispute Settlement under Bilateral Investment Treaties.
Exploring India’s Transfer Pricing Overhaul.
Startup Taxation and Valuation Disputes: Post Angel Tax Abolition.
GST on Online Marketplaces, E-commerce and OIDAR Services.

The listed sub-themes are indicative and not exhaustive.

Prizes

Winner: INR 15,000.
First Runner-up: INR 10,000.
Second Runner-up: INR 5,000.

Perks

The top three entries will receive a Certificate of Achievement.
The top three authors may, at JSA’s discretion, receive an internship opportunity in accordance with the firm’s Internship Policy.
Selected entries will receive a Certificate of Merit.
The top three entries will be published on the RMLNLU Law Review Blog.
Selected entries may be considered for publication in the next issue of the RMLNLU Law Review Journal.
All participants will receive a Certificate of Participation.
The authors of the top six entries will have the opportunity to present their papers at the offline conference.