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interneta bibliotēka
Atlants.lv bibliotēka
Business Glossary on Commercial Terms
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Publicēts: 13.01.2011.
Valoda: Angļu
Līmenis: Augstskolas
Literatūras saraksts: 8 vienības
Atsauces: Nav
Laikposms: 2010.g. - 2010.g.
Darba fragmentsAizvērt

Act of bankruptcy
Bankrotēšanas akts
Debtor's action that may cause his or her creditors to petition courts to declare him or her bankrupt (in order to force a sale of the debtor's assets to satisfy their claims). In some jurisdictions, any failure to pay an obligation (above a certain amount) on due date may constitute an act of bankruptcy (6)

Entity to whom money is owed. Common classifications of a creditor include 1) Secured: who has a legal right to take a specific property of the borrower and sell it in case of a default. 2) Unsecured: who does not have any such right. 3) Preferential or senior: who takes precedence over other creditors in laying claim to a bankrupt borrower's property. 4) Junior: whose claim is addressed after satisfying the claims of preferential or senior creditors (6)

Franchise contract
Franšīzes līgums
Such contract by which a merchant (franchisor) grants another contracting party (franchisee) the right to use a trade mark, other intellectual property rights, know-how for selling, distribution of goods or provision of services in accordance with the system developed and verified by the franchisor (franchise), and the franchisee pays the agreed remuneration (2)

Income tax
Ienākuma nodoklis
Annual charge levied on both earned income (wages, salaries, commission) and unearned income (dividends, interest, rents). In addition to financing a government's operations, progressive income taxation is designed to distribute wealth more evenly in a population, and to serve as automatic fiscal stabilizer to cushion the effects of economic cycles (6)

Use of an independent, impartial, and respected third party (called the conciliator or mediator) in settlement of a dispute, instead of opting for arbitration or litigation. Unlike an arbitrator, a mediator has no legal power to force acceptance of his or her decision but relies on persuasion to reach an agreement (6)

Rules of origin
Izcelsmes noteikumi
The Agreement on Rules of Origin, incorporated in the Uruguay Round Trade Agreements of the General Agreement On Tariffs and Trade, defines the term in Article I as those laws, regulations and administrative determinations of general application applied to determine the country of origin of goods, other than rules related to “contractual or autonomous regimes” that provide tariff preferences beyond those required by GATT’s most-favored-nation rule (3)

Stamp tax
Valsts nodeva
Ad valorem tax or flat tax levied on certain legal transactions such as the transfer (conveyance) of a property (building, copyright, land, patent, securities). Documents evidencing such transactions are recorded and become legally enforceable only if they are stamped to show that the proper amount of tax has been paid. Also called stamp duty (6)

Unfair trade practice
Netaisnīga tirdzniecība
Any act, policy, or practice of a country that - violates, is inconsistent with or otherwise denies benefits granted to a foreign country under any trade agreement to which both countries are a party, or - is otherwise unjustifiable, unreasonable, or discriminatory and burdens or restricts a foreign country’s commerce (3)…

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