Counsel Legal advice; a term also used to refer to the lawyers in a case. Often means outside the presence of a jury and the public. Equitable Pertaining to civil suits in Short english spanish glossary on corporate law rather than in "law. This is equivalent to the tax on dividends which would be due if the branch had been a subsidiary see: Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
A Chapter 11 debtor usually proposes a plan of reorganization to keep its business alive and pay creditors over time.
The lessee is regarded as the owner of the leased assets. Consecutive sentence Prison terms for two or more offenses to be served one after the other. S government that prints the regulations of the various governmental agencies.
Income is effectively connected if it is derived from assets which are used in or held for use in the US, and the activities of the US business were a material factor in the realization of the income.
To send out officially, as in a court issuing an order. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Default judgment A judgment awarding a plaintiff the relief sought in the complaint because the defendant has failed to appear in court or otherwise respond to the complaint.
Double taxation is economic if more than one person is taxed on the same item. A finance company is, in many cases, established in a low or no tax jurisdiction. The tax embodied in the price paid for the assets may be credited to the trader over a period of years corresponding to the life of the assets.
Base companies carry on certain activities on behalf of related companies in high-tax countries e.
Generally it is provided as an incentive to stay with the employer until the options vest. Deposition An oral statement made before an officer authorized by law to administer oaths.
Damages may be compensatory for loss or injury or punitive to punish and deter future misconduct. Consumer debts Debts incurred for personal, as opposed to business, needs. FOB value is value of goods excluding carriage, insurance and freight, i. An essential feature of such regimes is that they attribute a proportion of the income sheltered in such companies to the shareholder resident in the country concerned.
Federal judges receive petitions for a writ of habeas corpus from state prison inmates who say their state prosecutions violated federally protected rights in some way.
With some exceptions, hearsay generally is not admissible as evidence at trial Home confinement A special condition the court imposes that requires an individual to remain at home except for certain approved activities such as work and medical appointments.
Broadly speaking, it refers to the highest level of control of the business of a company. Exculpatory evidence Evidence indicating that a defendant did not commit the crime. Judge An official of the Judicial branch with authority to decide lawsuits brought before courts.
Judgeship The position of judge. Information may only be used for tax purposes in the receiving country and it must be kept confidential, i. A judge body whose presiding officer is the Chief Justice of the United States.
Controlled and uncontrolled transactions are comparable if none of the differences between the transactions could materially affect the factor being examined in the methodology e. Often occurs in the case of a partnership for example.Legal glossary; Legal glossary.
The law can be complicated and it is often described in technical terminology that many people might find unfamiliar. This glossary provides short definitions of legal terms you will find on this website.
Law Society Group; Corporate responsibility; Law Society Charity. as translated to have particular meanings, the legal meanings of the terms are controlled by the law, regulations, and administrative and judicial decisions.
English — Spanish Glossary. In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy (see damages). A separate court of "equity" could order someone to do something or to cease to do something (e.g., injunction).
Spanish-English Dictionary of Law and Business - Thomas L. West So law firm or accountancy company ending in S.C. for example would be classed as Persona Moral. At least in Mexico's Corporate Registry! provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.
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