conjunct persons
conjunct persons 关联者 指在某一关系上相互关联的人。
unreasonable compensation 〈美〉不合理报酬;超额报酬合理报酬与非合理报酬的区分在税收上有重要意义,因为在税收上,公司支付给僱员的报酬是可以扣减的,而支付给股东的股息是不可以扣减的。根据国内税收法规,僱主付给僱员的工薪或对其付出劳务的报酬是合理报酬〔reasonable compensation〕,允许作为应税额的减免项。如果僱主为了避税目的,而付给僱员额外的报酬,则不允许作为减免项目。如在股东人数有限的公司,支付给股东同时又是僱员的额外报酬以达到利润分配的目的即属此类情况。
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international legal person 国际法律人格者;国际人格者由国际法赋予其法律人格并由此享有权利并承担义务的实体,任何由国际社会承认的、独立的并具有完全主权的国家都具有国际法律人格。但不包括没有完全主权而依附于某一国或受另一国保护的国家,也不包括联邦制国家的成员州或共和国。
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A restraint of a person in a bounded area without justification or consent. • False imprisonment is a common-law misdemeanor and a tort. It applies to private as well as governmental detention. Cf. false arrest under ARREST. [Cases: False Imprisonment 2.]
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personal representative 遗产代理人 一般指遗嘱执行人和遗产管理人。有时也指继承人、最近亲属、破产管理人、受托人等。
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person with ordinary skill in the art. Patents. A fictional construct of the patent laws, denoting someone who has reasonably developed abilities in the field of the invention at issue. • The patent application must be clear and complete enough to teach a person skilled in the art how to make and use the invention
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reasonable-apprehension test. Patents. A judicial analysis to decide whether there is a justiciable controversy between a patentee and an alleged infringer. • The test has two elements: (1) the patentee must make an explicit threat or take other action that makes another person reasonably believe that an infringement suit is likely, and (2) the other
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delectus personarum 〈拉〉对人的选择(权)(→delectus personae)
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psychopathic personality 精神变态(者);变态人格(者)(→psychopathic; sexual psychopath)
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personal defense 属人抗辩 合同之诉中的一种普通抗辩,诸如未给付对价或未履行合同规定的条件。但在票据关系中,票据的出票人不得对正当持票人提出该种抗辩。此外,对于正当拥有财产的受让人亦不得适用属人抗辩。故亦称有限抗辩〔limited defense〕。