taxable territory means the territory to which the provisions of this Act apply;
non-taxable supply means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act;
Union territory tax means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act;
Foreign taxes means value-added taxes and custom duties assessed by a foreign government on a commodity. It does not include foreign sales taxes.
foreign tax means any Foreign Income Taxes or Foreign Other Taxes.
Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.
goods and services tax practitioner means any person who has been approved under section 48 to act as such practitioner;
Union territory means the territory of—
Other Connection Taxes means, with respect to any Recipient, Taxes imposed as a result of a present or former connection between such Recipient and the jurisdiction imposing such Tax (other than connections arising from such Recipient having executed, delivered, become a party to, performed its obligations under, received payments under, received or perfected a security interest under, engaged in any other transaction pursuant to or enforced any Loan Document, or sold or assigned an interest in any Loan or Loan Document).
Coverage territory means the United States of America (including its territories and possessions), Puerto Rico and Canada.
Taxable means either:
Straddle Tax Period means any taxable period beginning on or before and ending after the Closing Date.
Unitary business means one or more related business organizations engaged in business activity both within and outside the State among which there exists a unity of ownership, operation, and use; or an interdependence in their functions.
Income Taxes means any Tax that is imposed on or measured by or referred to as income, gross income, gross receipts, profits, capital stock, franchise or other similar Tax.