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  2. Evasion (law) - Wikipedia

    en.wikipedia.org/wiki/Evasion_(law)

    protection of family relationships: an agreement relating to the custody of a child and maintenance cannot exclude the power of a court to examine its terms and to judge whether it is in the best interests of the child. Prevention of the enforcement of contracts: involving commission of a tort or crime; inducing breach of fiduciary duties;

  3. List of Latin legal terms - Wikipedia

    en.wikipedia.org/wiki/List_of_Latin_legal_terms

    Literal translation Definition and use English pron a fortiori: from stronger An a fortiori argument is an "argument from a stronger reason", meaning that, because one fact is true, a second (related and included) fact must also be true. / ˌ eɪ f ɔːr t i ˈ oʊ r aɪ, ˌ eɪ f ɔːr ʃ i ˈ oʊ r aɪ / a mensa et thoro: from table and bed

  4. Negotiorum gestio - Wikipedia

    en.wikipedia.org/wiki/Negotiorum_gestio

    Negotiorum gestio is not recognised at common law, despite certain English salvage cases, as well as some cases in equity where trustees were on occasion remunerated for services voluntarily rendered. [3] Nevertheless, the concept is known in English legal theory as ‘necessitous intervention’. It is variously known as follows:

  5. Tax noncompliance - Wikipedia

    en.wikipedia.org/wiki/Tax_noncompliance

    Tax evasion is criminal, and has no effect on the amount of tax actually owed, although it may give rise to substantial monetary penalties. By contrast, the term "tax avoidance" describes lawful conduct, the purpose of which is to avoid the creation of a tax liability in the first place.

  6. Actus reus - Wikipedia

    en.wikipedia.org/wiki/Actus_reus

    The terms actus reus and mens rea developed in English Law are derived from a principle stated by Edward Coke, namely, actus non facit reum nisi mens sit rea, [1] which means: "an act does not make a person guilty unless (their) mind is also guilty"; hence, the general test of guilt is one that requires proof of fault, culpability or ...

  7. Waiver - Wikipedia

    en.wikipedia.org/wiki/Waiver

    In the case of Insurance Corp. of Ireland v.Compagnie des Bauxites de Guinee, 456 U.S. 694 (1982) the United States Supreme Court decided that when a court orders a party to produce proof on a certain point, and that party refuses to comply with the court's order, the court may deem that refusal to be a waiver of the right to contest that point and assume that the proof would show whatever the ...

  8. Tax amnesty - Wikipedia

    en.wikipedia.org/wiki/Tax_amnesty

    The tax amnesty is referred to by the Canada Revenue Agency as the Voluntary Disclosure Program (VDP) and has its statutory authority under subsection 220(3.1) of the Income Tax Act and the sections 88 and 281.1 of the ETA which set out the rules for taxpayer relief applications.

  9. Tax exile - Wikipedia

    en.wikipedia.org/wiki/Tax_exile

    In general, there is no extradition agreement between countries which covers extradition for outstanding tax liabilities. [citation needed] Going into tax exile is a form of tax mitigation or avoidance. A tax exile normally cannot return to their home country without being subject to outstanding tax liabilities.

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