Русско-англо-русский юридический словарь

This article is relevant to candidates preparing to sit Paper F6 (HKG) and Paper P6 (HKG). It aims to explain, in layman terms as far as possible, the Hong Kong tax rules and practice surrounding the claims for interest deductions by individual taxpayers. Relevant rules applicable to corporate taxpayers will be addressed in a separate article. (accaglobal.com)

An arbitral tribunal (or arbitration tribunal) is a panel of one or more adjudicators which is convened and sits to resolve a dispute by way of arbitration. The tribunal may consist of a sole arbitrator, or there may be two or more arbitrators, which might include either a chairman or an umpire. (Wikipedia)

"A lay judge is a person assisting a judge in a trial and as such are sometimes called lay assessors. Lay judges are used in some civil law jurisdictions. Japan began implementing a new lay judge system in 2009. Lay judges are appointed volunteers and often require some legal instruction. However, they are not permanent officers, as they tend proceedings about once a month, and often receive only nominal or ""costs covered"" pay. Lay judges are usually used when the country does not have juries. Lay judges may be randomly selected for a single trial (like jurymen), or politically appointed. In the latter case, they may usually not be rejected by the prosecution, the defense, or the permanent judges. Lay judges are similar to magistrates of England and Wales, but magistrates sit about twice more often. [...] Lay judges were in use in the Soviet Union. After a 1958 reform they were elected for 2 years at general meetings of colleagues at their place of work or residence, or at higher levels appointed by the soviet. The incidents of lay judges overruling professional judges was rare, and was officially reported in only 1 case by the late 1960s." (Wikipedia)

The chief accountant at a company can serve many roles, from overseeing the preparation of all financial documents related to the company to implementing financial strategies created by management or making investment decisions for the firm. As a chief accountant, you may sit on the upper management team to play an integral part in developing long-term goals. (Chron)