Examlex
If a taxpayer is due a refund, she does not have to file a tax return.
Foreign Corrupt Practices Act
A U.S. law that prohibits companies and their intermediaries from making corrupt payments to foreign officials for the purpose of obtaining or keeping business.
Accounting Records
Documents that chronicle financial transactions over the life of a company, serving as the basis for preparing financial statements.
Shelf Registration
A regulatory process that allows a company to register a new issue of securities without having to sell the entire issue at once.
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