From Middle French clavicule, from Latin clÄvÄ«cula, diminutive of clÄvis (âkeyâ). clavicle (plural clavicles) The collarbone; the prominent bone at the top of the chest between the shoulder and the neck connecting the shoulder and the breastbone. (bone): collarbone, collar bone, collar-bone.
The natural and. artificial person. A natural person is a fictitious (defined by. the law) legal entity that represents a man and an artificial person. is a fictitious (defined by the law) legal entity that represents an. aggregate of men.
A reverse hybrid entity is the âreverseâ of a hybrid entity in that the entity is fiscally transparent for foreign tax purposes but not fiscally transparent for U.S. tax purposes. Entities that are treated the same for U.S. and foreign tax purposes are not âhybridâ entities.