Determination of Tax Attributable to a Particular Entity. (a) For purposes of this Article II, the amount of Taxes attributable to a particular entity shall be determined by Air Products in a manner consistent with the past return filing practices of the Air Products Group with respect to the relevant Tax Return (including any past accounting methods, elections and conventions). Without limiting the generality of the foregoing, the following principles shall apply for purposes of determining the amount of Tax attributable to a particular entity:
Appears in 5 contracts
Samples: Tax Matters Agreement, Tax Matters Agreement (Air Products & Chemicals Inc /De/), Tax Matters Agreement (Versum Materials, Inc.)
