| 单词 | Associate |
| 释义 | 有聯繫的人 Lat – associates; joined to. A person or entity related to or connected with another. A person or entity may be an associate to another in various legal contexts: Bankruptcy - In bankruptcy, a natural person (eg spouse or relatives), partnership, trust, or private company associated with a bankrupt in the ways mentioned in the Bankruptcy Ordinance (Cap 6) s 51B. See also Associate; Associated company; Bankrupt; Trustee in bankruptcy. Corporations - A person or corporation related to or connected with another. A person or corporation may be an associate of another in various legal context and there is no universal definition of ‘associate’ which has different meanings ascribed to it by different legislation: Code on Takeovers and Mergers; Rules Governing the Listing of Securities; Securities and Futures Ordinance (Cap 571). However, the term may be summarised as follows: in relation to a person: (a) that person’s spouse, brother, sister, parent or child; (b) any corporation of which that person is a director or controls the composition of the board of directors or holds, either alone or together with his spouse or minor child, the controlling shareholding; (c) any corporation accustomed or obliged to act, or whose directors are accustomed or obliged to act, in accordance with the directions of the person; (d) any person who is an employee or partner of that person; (e) the trustee of a trust of which the person, his spouse, minor child, is a beneficiary or a discretionary object. In relation to a corporation: (a) any director of that corporation; (b) any related corporation of that corporation; (c) any director or employee of any such related corporation. See also Associated company; Entitlement to shares; Takeover. Legal practitioners - A person who is employed or paid in connection with a solicitor’s practice. Also known as ‘assistant solicitor’. It is a professional misconduct for a solicitor to have as an associate a person who has been disqualified from legal practice or have been convicted of an indictable offence: Legal Practitioners Ordinance (Cap 159) s 53. See also Private practice; Solicitor’s fidelity fund; Trust money. Taxation and revenue - In relation to a person, it means: (a) where the person is a natural person, a relative of the person; a partner of the person and any relative of that partner; a partnership in which the person is a partner; any corporation controlled by the person, by a partner of the person or by a partnership in which the person is a partner; any director or principal officer of any such corporation; (b) where the person is a corporation, any associated corporation; any person who controls the corporation and any partner of such person, and, where either such person is a natural person, any relative of such person; any director or principal officer of that corporation or of any associated corporation and any relative of any such director or officer; any partner of the corporation and, where such partner is a natural person, any relative of such partner; (c) where the person is a partnership, any partner of the partnership and where such partner is a partnership any partner of that partnership, any partner with the partnership in any other partnership and where such partner is a partnership any partner of that partnership and where any partner of, or with, or in any of the partnerships mentioned in this subparagraph is a natural person, any relative of such partner; any corporation controlled by the partnership or by any partner thereof or, where such a partner is a natural person, any relative of such partner; any corporation of which any partner is a director or principal officer; any director or principal officer of a corporation: Inland Revenue Ordinance (Cap 112) 21A. 拉丁語 - 顆伴、加盟。任何人或實體與另一人或實體有關係或連繫。在不同法律層面上，任何人或實體與另一人或實體可能有聯繫。 破產 - 在破產法上，以《破產條例》（第6章）第51B條所指的方式與破產人有聯繫的自然人（債務人配偶或親屬）、合夥、信託或私人公司。另見 Associate; Associated company; Bankrupt; Trustee in bankruptcy。 法團 - 個人或法團與另一人或法團有關係或連繫。在不同法律層面上，任何人或法團與另一人或法團可能有聯繫，「有聯繫的人」這一詞沒有一致的定義。不同的法例給予不同的意思：《收購及合併守則》、《證券上市規則》、《證券及期貨條例》（第571章）。但其定義撮要如下：就任何人來說，指(a)該人的配偶、兄弟、姊妹、父母或子女；(b)該人擔任董事的任何法團、控制該法團董事局的組成、單獨或連同其配偶或未成年子女持有該法團的控股權；(c)習慣於或必須按照該人的指示行事的任何法團，或任何法團而其董事習慣於或必須按照該人的指示行事；(d)該人的任何職員或合夥人；(e)任何信託的受託人，而該人、其配偶或未成年子女是該信託的受益人或酌情對象。就任何法團來說，指(a)該法團的任何董事；(b)該法團的連繫機構；(c)該連繫機構的任何董事或僱員。另見 Associated company; Entitlement to shares; Takeover。 法律執業者 - 助理 就律師的業務而言，受僱或獲支付酬金的人。另稱「助理律師」。律師僱用喪失執業為律師的資格的人或裁定犯上公訴罪行的人作為助理，即屬專業的失當行為：《法律執業者條例》（第156章）第53條。另見Solicitor’s fidelity fund; Private practice; Trust money。 稅項及稅務 - 相聯者 就任何人而言，(a)如該人是自然人，指該人的任何親屬；該人的任何合夥人及該合夥人的任何親屬；該人屬合夥人之一的任何合夥；由該人、其合夥人或該人屬合夥人之一的任何合夥所控制的任何法團；該法團的董事或主要職員；(b) 如該人是法團，則指任何相聯法團；任何控制該法團的人與該人的任何合夥人及（如該人或該合夥人是自然人）該人的任何親屬；該法團或任何相聯法團的任何董事或主要職員，以及該董事或職員的任何親屬；該法團的任何合夥人及（如該合夥人是自然人）該合夥人的任何親屬；(c) 如該人是合夥，則指該合夥的任何合夥人及（如該合夥人是合夥）該合夥的任何合夥人、該合夥所屬的任何其他合夥的任何合夥人及（如該合夥人是合夥）該合夥的任何合夥人及（如本節所提及的任何合夥中的任何合夥人或與該合夥在其他合夥中是合夥人的任何人是自然人）該人的任何親屬；由該合夥或其中任何合夥人控制的任何法團或（如該合夥人是自然人）該人的任何親屬；任何合夥人是其董事或主要職員的任何法團；該法團的任何董事或主要職員：《稅務條例》（第112章）第21A條。n. |
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