分类:法律英语阅读

对外国实体的税收 Taxation of Foreign Entities

The taxation of foreign entities, typically multinational corporations, is somewhat of an exception to the emerging framework of rules governing extraterritorial jurisdiction. 对外国(州)实体(通常是跨国公司)征税,对正在形成的涉及域外管辖的规则框架来说,多少是个例外。

税法 Tax Law

The payroll tax, used to support the social security system, has grown substantially in recent years and is now the second biggest revenue raiser at about 30%. 用以资助社会保障制度的工资税近些年来大为增加,如今已经成了第二个大税源了 – 约占30%。

人 persons

The concept of artificial personality having thus been invented in Western law, it came to be applied to a variety of entities both human and non-human. 在西方国家的法律中,法人人格这一概念就这样发明出来了;于是,它逐渐被适用于许多不同的实体 – 人的实体和非人的实体。

法人 Juristic Persons

A person in law possesses certain rights and owes certain duties. 在法律上,人享有一定的权利并负担一定的义务。There are two categories of persons: natural and juristic. 人可分为两类:自然人和法人。

加拿大新闻事业管理法 Controls of the News Industry in Canada

The courts are enforcing acts or rights recognized in the applicable laws, and to that end, they are the vehicle for a form of control on the news industry used by any person or the state, where the laws allow. 法院实施有关法律所承认的行为和权利;为此,在法律许可的范围内,法院乃是任何个人或国家用以对新闻业进行某种形式管理的工具。

“不当”的含义 What is Unfair?

No general formula can tell us what conduct is morally offensive and thus unfair, for a great deal depends on the cultural traditions of the country and the current problems of commercial life; besides, views change. 没有一条通用的公式能告诉我们:什么行为是违反道德的从而也是不正当的,因为事情大部分取决于本国的文化传统和当前商业生活中的问题,何况,观点又在变化。

不正当竞争 Unfair Competition

The tort of unfair competition is also grounded in the common law of the various states, and may be enforced in the state courts. 不正当竞争的侵权行为法也在各州的共同法中有其基础,因此也可以通过州法院得到贯彻。