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Nunc Pro Tunc
''Nunc pro tunc'' (English translation: "now for then") is a Latin expression legal term originating in Great Britain, now in common use in other countries. In general, a ruling ''nunc pro tunc'' applies retroactively to correct an earlier ruling. Legal definition ''Nunc pro tunc'' may apply when "a judgment is entered, or document enrolled, so as to have the same legal force and effect as if it had been entered or enrolled on an earlier day". quoted in at p. 131. That type of order originated from the Court of Chancery from 1388. at pp. 131–132 per Toohey J. In 1805, Lord Chancellor Lord Eldon, said, "The Court will enter a Decree ''nunc pro tunc'', if satisfied from its own official documents, that it is only doing now what it would have done then". ''Nunc pro tunc'' may apply also to acts that are allowed after the legally-allotted time to do them has passed. For example, in the probate of an estate, if property, such as lands, mineral interests, etc., are discovered after ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
List Of Latin Phrases
__NOTOC__ This is a list of Wikipedia articles of Latin phrases and their translation into English. ''To view all phrases on a single, lengthy document, see: List of Latin phrases (full)'' The list also is divided alphabetically into twenty pages: * List of Latin phrases (A) * List of Latin phrases (B) * List of Latin phrases (C) * List of Latin phrases (D) * List of Latin phrases (E) * List of Latin phrases (F) * List of Latin phrases (G) * List of Latin phrases (H) * List of Latin phrases (I) * List of Latin phrases (L) * List of Latin phrases (M) * List of Latin phrases (N) * List of Latin phrases (O) * List of Latin phrases (P) * List of Latin phrases (Q) * List of Latin phrases (R) * List of Latin phrases (S) * List of Latin phrases (T) * List of Latin phrases (U) * List of Latin phrases (V) See also * Latin influence in English * Latinism Lists *List of abbreviations used in medical prescriptions *List of ecclesiastical abbreviations *List of Germanic a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Franchise Tax
A franchise tax is a government levy (tax) charged by some US states to certain business organizations such as corporations and partnerships with a nexus in the state. A franchise tax is not based on income. Rather, the typical franchise tax calculation is based on the net worth of or capital held by the entity. The franchise tax effectively charges corporations for the privilege of doing business in the state. Nexus Whether or not a business must pay a franchise tax to a state in which it does business can cause some confusion. Some states report using both the economic and physical presence tests, and in some states, there are no written, public interpretations of their test at all.Baker Tilly, 2016 Midyear State and Local Tax Update. http://www.bakertilly.com/insights/midyear-state-and-local-tax-update-income-and-franchise-taxes/ Physical presence test The physical presence test is based on Quill Corp. v. North Dakota, ( 504 U.S. 298 (1992)), a United States Supreme Court rul ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Pope
The pope ( la, papa, from el, πάππας, translit=pappas, 'father'), also known as supreme pontiff ( or ), Roman pontiff () or sovereign pontiff, is the bishop of Rome (or historically the patriarch of Rome), head of the worldwide Catholic Church, and has also served as the head of state or sovereign of the Papal States and later the Vatican City State since the eighth century. From a Catholic viewpoint, the primacy of the bishop of Rome is largely derived from his role as the apostolic successor to Saint Peter, to whom primacy was conferred by Jesus, who gave Peter the Keys of Heaven and the powers of "binding and loosing", naming him as the "rock" upon which the Church would be built. The current pope is Francis, who was elected on 13 March 2013. While his office is called the papacy, the jurisdiction of the episcopal see is called the Holy See. It is the Holy See that is the sovereign entity by international law headquartered in the distinctively independent Vatic ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Holy See
The Holy See ( lat, Sancta Sedes, ; it, Santa Sede ), also called the See of Rome, Petrine See or Apostolic See, is the jurisdiction of the Pope in his role as the bishop of Rome. It includes the apostolic episcopal see of the Diocese of Rome, which has ecclesiastical jurisdiction over the Catholic Church and the sovereign city-state known as the Vatican City. According to Catholic tradition it was founded in the first century by Saints Peter and Paul and, by virtue of Petrine and papal primacy, is the focal point of full communion for Catholic Christians around the world. As a sovereign entity, the Holy See is headquartered in, operates from, and exercises "exclusive dominion" over the independent Vatican City State enclave in Rome, of which the pope is sovereign. The Holy See is administered by the Roman Curia (Latin for "Roman Court"), which is the central government of the Catholic Church. The Roman Curia includes various dicasteries, comparable to ministries and ex ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Bishop (Catholic Church)
In the Catholic Church, a bishop is an ordained minister who holds the fullness of the sacrament of holy orders and is responsible for teaching doctrine, governing Catholics in his jurisdiction, sanctifying the world and representing the Church. Catholics trace the origins of the office of bishop to the apostles, who it is believed were endowed with a special charism and office by the Holy Spirit at Pentecost. Catholics believe this special charism and office has been transmitted through an unbroken succession of bishops by the laying on of hands in the sacrament of holy orders. Diocesan bishops—known as eparchs in the Eastern Catholic Churches—are assigned to govern local regions within the Catholic Church known as dioceses in the Latin Church and eparchies in the Eastern Churches. Bishops are collectively known as the College of Bishops and can hold such additional titles as archbishop, cardinal, patriarch, or pope. As of 2020, there were approximately 5,60 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Catholic Church
The Catholic Church, also known as the Roman Catholic Church, is the largest Christian church, with 1.3 billion baptized Catholics worldwide . It is among the world's oldest and largest international institutions, and has played a prominent role in the history and development of Western civilization.O'Collins, p. v (preface). The church consists of 24 ''sui iuris'' churches, including the Latin Church and 23 Eastern Catholic Churches, which comprise almost 3,500 dioceses and eparchies located around the world. The pope, who is the bishop of Rome, is the chief pastor of the church. The bishopric of Rome, known as the Holy See, is the central governing authority of the church. The administrative body of the Holy See, the Roman Curia, has its principal offices in Vatican City, a small enclave of the Italian city of Rome, of which the pope is head of state. The core beliefs of Catholicism are found in the Nicene Creed. The Catholic Church teaches that it is the on ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Appellate
In law, an appeal is the process in which cases are reviewed by a higher authority, where parties request a formal change to an official decision. Appeals function both as a process for error correction as well as a process of clarifying and interpreting law. Although appellate courts have existed for thousands of years, common law countries did not incorporate an affirmative right to appeal into their jurisprudence until the 19th century. History Appellate courts and other systems of error correction have existed for many millennia. During the first dynasty of Babylon, Hammurabi and his governors served as the highest appellate courts of the land. Ancient Roman law recognized the right to appeal in the Valerian and Porcian laws since 509 BC. Later it employed a complex hierarchy of appellate courts, where some appeals would be heard by the emperor. Additionally, appellate courts have existed in Japan since at least the Kamakura Shogunate (1185–1333 CE). During this time, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Plenary Power
A plenary power or plenary authority is a complete and absolute power to take action on a particular issue, with no limitations. It is derived from the Latin term ''plenus'' ("full"). United States In United States constitutional law, plenary power is a power that has been granted to a body or person in absolute terms, with no review of or limitations upon the exercise of that power. The assignment of a plenary power to one body divests all other bodies from the right to exercise that power, where not otherwise entitled. Plenary powers are not subject to judicial review in a particular instance or in general. There are very few clear examples of such powers in the United States, due to the nature of the Constitution, which grants different, but at times overlapping, roles to the three branches of federal government and to the states. For example, although the United States Congress, under Article I, Section 8, Clause 3 (the Commerce Clause), has been said to have "plenary" powe ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Internal Revenue Service
The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax law. It is an agency of the Department of the Treasury and led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers; pursuing and resolving instances of erroneous or fraudulent tax filings; and overseeing various benefits programs, including the Affordable Care Act. The IRS originates from the Commissioner of Internal Revenue, a federal office created in 1862 to assess the nation's first income tax to fund the American Civil War. The temporary measure provided over a fifth of the Union's war expenses before being allowed to expire a decade later. In 1913, the Sixteenth Amendment to the U.S. Constitutio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Shell Corporation
A shell corporation is a company or corporation that exists only on paper and has no office and no employees, but may have a bank account or may hold passive investments or be the registered owner of assets, such as intellectual property, or ships. Shell companies may be registered to the address of a company that provides a service setting up shell companies, and which may act as the agent for receipt of legal correspondence (such as an accountant or lawyer). The company may serve as a vehicle for business transactions without itself having any significant assets or operations. Shell companies are used regularly for tax evasion, tax avoidance, money laundering, or to achieve a specific goal such as anonymity. Anonymity may be sought to shield personal assets from others, such as a spouse when a marriage is breaking down, from creditors, or from government authorities. Shell companies can have legitimate business purposes. They may, for example, act as trustee for a trust, and ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Commonwealth Law Reports
The Commonwealth Law Reports (CLR) () are the authorised reports of decisions of the High Court of Australia. The Commonwealth Law Reports are published by the Lawbook Company, a division of Thomson Reuters. James Merralls AM QC was the editor of the Reports from 1969 until his death in 2016. The current editors are Christopher Horan KC and Paul Vout KC. Each reported judgment includes a headnote written by an expert reporter (by convention, a practising barrister) which, as an authorised report, has been approved by the High Court. The current reporters are as follows: * Roshan Chaile * Ella Delany * Bora Kaplan * Rudi Kruse * James McComish * William Newland * Alistair Pound SC * Daniel Reynolds * Alexander Solomon-Bridge * Julia Wang * Michael Wells * Jillian Williams * Radhika Withana The headnotes include a summary of counsel's legal arguments. The Reports also include tables of cases reported, affirmed, reversed, overruled, applied or judicially commented on and cited ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Revenue Service
A revenue service, revenue agency or taxation authority is a government agency responsible for the intake of government revenue, including taxes and sometimes non-tax revenue. Depending on the jurisdiction, revenue services may be charged with tax collection, investigation of Tax avoidance and tax evasion, tax evasion, or carrying out audits. In certain instances, they also administer payments to certain relevant individuals (such as statutory sick pay, statutory maternity pay) as well as targeted financial support (welfare) to families and individuals (through payment of tax credits or transfer payments). The chief executive of the revenue agency is usually styled as Commissioner, Minister, Secretary or Director. Revenue services by jurisdiction }, AFIP) , — , - , , State Revenue Committee (Armenia), State Revenue Committee of Armenia ( hy, Պետական Եկամուտների Կոմիտե (ՊԵԿ)) , — , - , , Australian Taxation Office (ATO) , — , - , , National B ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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