Search Results for: END

lending right

lending right. Copyright. The power of a copyright owner to control the use of copies of the work beyond the first sale when that use involves offering the copy to the public for temporary use with no consideration required. • Lending rights are recognized among members of the European Commission. [Cases: Copyrights and Intellectual Property

lending right Read More »

pendency of criminal prosecution

pendency of criminal prosecution 未决刑事诉讼;刑事诉讼进行期间 指刑事诉讼已经开始至作出终局判决前的未决状态。发生以下情况之一,视为刑事诉讼已经开始:1提出正式的宣誓控告书〔complaint of affidavit〕;2提出大陪审团起诉书〔indictment〕或检察官起诉书〔information〕;3已签发令状〔warrant〕交有关官员执行;4已将被告人逮捕和拘禁。

pendency of criminal prosecution Read More »

dividend received deduction

dividend received deduction 〈美〉股利收入的扣除;股利收入扣除额 指公司股东从国内公司取得的股利收入在计算应税所得时允许作一定比例的扣除。依照《1986年税收改革法》〔Tax Reform Act of 1986〕,公司在1987年的股息收入可作80%扣除,1987年以后的可作70%扣除。但是若该公司持有派息公司80%以上的股份,则允许的扣除额为80%。

dividend received deduction Read More »

Scroll to Top