Tax. A usu. binding arrangement made between a multinational company and one or more national tax authorities about what method the company will use to calculate transfer prices. • The agreement’s purpose is to reduce or eliminate double taxation. — Abbr. APA.
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dual-prosecution rule. The principle that the federal government and a state government may both prosecute a defendant for the same offense because both governments are separate and distinct entities. See DUAL-SOVEREIGNTY DOCTRINE . [Cases: Double Jeopardy 186. C.J.S. Criminal Law § 258.]
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capiendo securitatem pro duplicatione feudifirmae (kap-ee-en-doh si-kyuur-[ schwa]-tay-t[schwa]m proh d[y]oo-pli-kay-shee-oh-nee fyoo-di-f[schwa]r-mee). [Law Latin “by taking caution for the payment of a double of the feu-duty”] Hist. In a precept for entry of an heir, a clause that cautions against taking a double feu payment when the investiture did not expressly provide for it.
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prosecutorial misconduct. Criminal law. A prosecutor’s improper or illegal act (or failure to act), esp. involving an attempt to avoid required disclosure or to persuade the jury to wrongly convict a defendant or assess an unjustified punishment. • If prosecutorial misconduct results in a mistrial, a later prosecution may be barred under the Double Jeopardy
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duplex valor maritagii (d[y]oo-pleks val-[schwa]r mar-[schwa]-tay-jee-I), n. [Law Latin “double the value of a marriage”] Hist. A ward’s forfeiture of double the value of a marriage made without the guardian’s consent. • In the quotation that follows, Blackstone uses the accusative form (duplicem valorem maritagii) because the phrase follows the verb forfeited. “For, while the
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