Consistency with Intended Tax Treatment. Except as otherwise agreed by the Parties, the Parties shall prepare all Tax Returns consistent with the Intended Tax Treatment unless, and then only to the extent, an alternative position is required pursuant to a determination by a Tax Authority; provided, however, that neither Party shall be required to litigate before any court any challenge to the Intended Tax Treatment by a Tax Authority.
Appears in 5 contracts
Samples: Tax Matters Agreement (Orion Office REIT Inc.), Merger Agreement (Industrial Property Trust Inc.), Merger Agreement (Prologis, L.P.)
Consistency with Intended Tax Treatment. Except as otherwise agreed by the Parties, the The Parties shall (and shall cause each of their Affiliates, as applicable, to) prepare all Tax Returns consistent with the Intended Tax Treatment unless, and then only to the extent, an alternative position is required pursuant to a determination by a Tax Authority; provided, however, that neither Party shall be required to litigate before any court any challenge to the Intended Tax Treatment by a Tax Authority.
Appears in 3 contracts
Samples: Tax Matters Agreement (W. P. Carey Inc.), Tax Matters Agreement (Net Lease Office Properties), Tax Matters Agreement (Net Lease Office Properties)
Consistency with Intended Tax Treatment. Except as otherwise agreed by the Parties, the Parties shall prepare all Tax Returns consistent with the Intended Tax Treatment unless, and then only to the extent, an alternative position is required pursuant to a determination by a Tax Authority; providedthe applicable provisions of Section 3.1 of this Agreement or the Separation and Distribution Agreement, however, that neither Party shall be required to litigate before any court any challenge to the Intended Tax Treatment by a Tax Authorityas applicable.
Appears in 2 contracts
Samples: Tax Matters Agreement (Sunrise Realty Trust, Inc.), Tax Matters Agreement (Sunrise Realty Trust, Inc.)
