Русско-англо-русский юридический словарь

The Budget Bill’s technical corrections to last year’s corporate income tax reform include changes to the economic nexus, tax base and income classification, tax rate (including clarifications to rules applicable to certain taxpayers, such as qualified New York manufacturers), apportionment, combined reporting, net operating loss and tax credit provisions. (insidesalt.com)

A legal presumption is a conclusion based upon a particular set of facts, combined with established laws, logic or reasoning. It is a rule of law which allowing a court to assume a fact is true until it is rebutted by the greater weiht (preponderance) of the evidence against it. (definitions.uslegal.com)

Whilst some restrict their calls for change to the inclusion of an additional chapter to the Civil Code regulating risk service agreements, others advocate the amendment to the law On Subsoil: one, to expressly recognise the role of an operator as a subsoil user; and, two, to eliminate the requirement that the holder of a combined license for an offshore field have five years experience of work on the Russian continental shelf. (europeanoilandgas.co.uk)

A legal presumption is a conclusion based upon a particular set of facts, combined with established laws, logic or reasoning. It is a rule of law which allowing a court to assume a fact is true until it is rebutted by the greater weiht (preponderance) of the evidence against it. (USLegal)