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Commissionaire
In mainland Europe, a commissionaire is an attendant, messenger or subordinate employed in hotels, whose chief duty is to attend at railway stations, secure customers, take charge of their luggage, carry out the necessary formalities with respect to it and have it sent on to the hotel. They are also employed in Paris as street messengers, light porters, etc. In Commonwealth countries, a commissionaire may refer to an employee of a Corps of Commissionaires who carries out security or reception duties. Law and taxation In European civil law jurisdictions (e.g., France, Germany), a commissionaire is a person who acts in his or her own name for the account of a principal. The principal is contractually bound to deliver (through the commissionaire) the goods sold to the customer; the commissionaire is contractually bound to the principal to remit the price received to the principal. In addition, the commissionaire is contractually bound to the customer to deliver the goods sold on the ...
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Europe
Europe is a large peninsula conventionally considered a continent in its own right because of its great physical size and the weight of its history and traditions. Europe is also considered a Continent#Subcontinents, subcontinent of Eurasia and it is located entirely in the Northern Hemisphere and mostly in the Eastern Hemisphere. Comprising the westernmost peninsulas of Eurasia, it shares the continental landmass of Afro-Eurasia with both Africa and Asia. It is bordered by the Arctic Ocean to the north, the Atlantic Ocean to the west, the Mediterranean Sea to the south and Asia to the east. Europe is commonly considered to be Boundaries between the continents of Earth#Asia and Europe, separated from Asia by the drainage divide, watershed of the Ural Mountains, the Ural (river), Ural River, the Caspian Sea, the Greater Caucasus, the Black Sea and the waterways of the Turkish Straits. "Europe" (pp. 68–69); "Asia" (pp. 90–91): "A commonly accepted division between Asia and E ...
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Commonwealth Of Nations
The Commonwealth of Nations, simply referred to as the Commonwealth, is a political association of 56 member states, the vast majority of which are former territories of the British Empire. The chief institutions of the organisation are the Commonwealth Secretariat, which focuses on intergovernmental aspects, and the Commonwealth Foundation, which focuses on non-governmental relations amongst member states. Numerous organisations are associated with and operate within the Commonwealth. The Commonwealth dates back to the first half of the 20th century with the decolonisation of the British Empire through increased self-governance of its territories. It was originally created as the British Commonwealth of Nations through the Balfour Declaration at the 1926 Imperial Conference, and formalised by the United Kingdom through the Statute of Westminster in 1931. The current Commonwealth of Nations was formally constituted by the London Declaration in 1949, which modernised the comm ...
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Corps Of Commissionaires
The Corps of Commissionaires refers to a global movement in Commonwealth countries of societies created to provide meaningful employment for veterans of the armed services. The Commissionaires movement traces its roots to 1859, when Captain Sir Edward Walter KCB organized seven disabled veterans of the Crimean War and Indian Mutiny to act as nightwatchmen. Commissionaires appear in several of the Sherlock Holmes stories by Sir Arthur Conan Doyle, including "The Adventure of the Blue Carbuncle" and "The Adventure of the Naval Treaty." Active Corps * Corps of Commissionaires (UK), the original corps now organized as a private security company operating as Corps Security, employing 5,000 in the United Kingdom and Papua New Guinea. * Canadian Corps of Commissionaires, a federation of 15 not-for-profit social benefit organizations employing 23,000 in Canada and the largest private security organization in that country. Former Corps * Australian Corps of CommissionairesAnzac bul ...
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Principal (commercial Law)
In commercial law, a principal is a person, legal or natural, who authorizes an agent to act to create one or more legal relationships with a third party. This branch of law is called agency and relies on the common law proposition (from Latin: "he who acts through another, acts personally"). It is a parallel concept to vicarious liability (in which one person is held liable for the acts or omissions of another) in criminal law or torts. Concepts In a busy commercial world, the smooth flow of trade depends on the use of agents. This may be because in business entities such as: *sole traders, their ability to conduct business will always be limited unless other people are used to work on their behalf; *a partnership, the natural persons who are involved cannot be present to conduct business in multiple locations simultaneously, so they must rely on others to make agreements or deliver services on their behalf; or *a corporation is only a legal entity or fictitious legal person ...
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Law Of Agency
The law of agency is an area of commercial law dealing with a set of contractual, quasi-contractual and non-contractual fiduciary relationships that involve a person, called the agent, that is authorized to act on behalf of another (called the principal) to create legal relations with a third party. Succinctly, it may be referred to as the equal relationship between a principal and an agent whereby the principal, expressly or implicitly, authorizes the agent to work under their control and on their behalf. The agent is, thus, required to negotiate on behalf of the principal or bring them and third parties into contractual relationship. This branch of law separates and regulates the relationships between: * agents and principals (internal relationship), known as the principal-agent relationship; * agents and the third parties with whom they deal on their principals' behalf (external relationship); and * principals and the third parties when the agents deal. Concepts The recipr ...
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United States
The United States of America (U.S.A. or USA), commonly known as the United States (U.S. or US) or America, is a country primarily located in North America. It consists of 50 states, a federal district, five major unincorporated territories, nine Minor Outlying Islands, and 326 Indian reservations. The United States is also in free association with three Pacific Island sovereign states: the Federated States of Micronesia, the Marshall Islands, and the Republic of Palau. It is the world's third-largest country by both land and total area. It shares land borders with Canada to its north and with Mexico to its south and has maritime borders with the Bahamas, Cuba, Russia, and other nations. With a population of over 333 million, it is the most populous country in the Americas and the third most populous in the world. The national capital of the United States is Washington, D.C. and its most populous city and principal financial center is New York City. Paleo-Americ ...
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Permanent Establishment
A permanent establishment (PE) is a fixed place of business that generally gives rise to income or value-added tax liability in a particular jurisdiction. The term is defined in many income tax treaties and in most European Union Value Added Tax systems. The tax systems in some civil-law countries impose income taxes and value-added taxes only where an enterprise maintains a PE in the country concerned. Definitions of PEs under tax law or tax treaties may contain specific inclusions or exclusions. History The concept of PE emerged in the German Empire after 1845, culminating with the German Double Taxation Act of 1909. Initially, the objective was to prevent double taxation between Prussian municipalities, and this was extended to the entire German federation. In 1889, the first bilateral tax treaty, including the concept of PE, was concluded between the Austro-Hungarian Empire and Prussia, marking the first time the concept was used in international tax law. After years of prep ...
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Sherlock Holmes
Sherlock Holmes () is a fictional detective created by British author Arthur Conan Doyle. Referring to himself as a " consulting detective" in the stories, Holmes is known for his proficiency with observation, deduction, forensic science and logical reasoning that borders on the fantastic, which he employs when investigating cases for a wide variety of clients, including Scotland Yard. First appearing in print in 1887's ''A Study in Scarlet'', the character's popularity became widespread with the first series of short stories in ''The Strand Magazine'', beginning with " A Scandal in Bohemia" in 1891; additional tales appeared from then until 1927, eventually totalling four novels and 56 short stories. All but one are set in the Victorian or Edwardian eras, between about 1880 and 1914. Most are narrated by the character of Holmes's friend and biographer Dr. John H. Watson, who usually accompanies Holmes during his investigations and often shares quarters with him at the ad ...
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The Adventure Of The Blue Carbuncle
''The'' () is a grammatical article in English, denoting persons or things already mentioned, under discussion, implied or otherwise presumed familiar to listeners, readers, or speakers. It is the definite article in English. ''The'' is the most frequently used word in the English language; studies and analyses of texts have found it to account for seven percent of all printed English-language words. It is derived from gendered articles in Old English which combined in Middle English and now has a single form used with pronouns of any gender. The word can be used with both singular and plural nouns, and with a noun that starts with any letter. This is different from many other languages, which have different forms of the definite article for different genders or numbers. Pronunciation In most dialects, "the" is pronounced as (with the voiced dental fricative followed by a schwa) when followed by a consonant sound, and as (homophone of pronoun ''thee'') when followed by a v ...
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