ACADEMIC TOPICS

supplemental

Supplemental means completing or making an addition to, particularly to a document - for example, a supplemental complaint, supplemental claim, or supplemental proceeding.

Some common uses of the term “supplemental” in a...

supra

Supra is a Latin term meaning “above.” It is often used in legal writing to refer the reader to an earlier portion of the document, case, or book.

The opposite of infra, supra directs the reader to a previously cited...

swearing match

A swearing match refers to a case that turns the word of one witness against another. A swearing match situation arises when two witnesses’ words irreconcilably enter into conflict. Usually, this occurs when there is no other evidence to...

takeover

A takeover occurs when the controlling interest in a corporation shifts from one party to another. Takeovers are categorized as either hostile or friendly depending on whether the management of the company being taken over is a willing...

tariff

A tariff refers to the duty imposed on a foreign item when it is imported into another country. It also refers to custom duties or custom tolls. Before World War II, many countries supported trade protectionism theory, the tariff in the...

tariff engineering

Tariff engineering is the targeted design of a product's characteristics to reduce the tariff to be paid on imports. Unlike tax evasion, tariff engineering is legal. It studies changes to the material, structure, or other characteristics of a...

tax optimization

Tax optimization consists of lowering the amount of tax liability by complying with the tax obligations in force in a given state/country by using the regulations to the taxpayer’s advantage. The taxpayer will thus use and take advantage of...

temporary insanity

In a criminal trial, temporary insanity is a defense that can be raised to assert that, at the time of the commission of the offense, the defendant, as a result of severe mental disease or defect, was unable to appreciate the nature or...

tender offer

Tender offer is a public offer to buy shares of a corporation, usually at above market price and with the intention of gaining controlling interest in the target corporation. An acquirer making a tender offer for more than 5% of a corporation...

terra nullius

Terra nullius is a term that refers to a “territory without a master.” It is a term used in public international law to describe a space that can be inhabited but that does not belong to a state, meaning the land is not owned by anyone. In...

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