Returns Filed by Spinco. Spinco shall, in its sole discretion, be permitted to amend any Tax Return that a Spinco Entity is responsible for filing pursuant to Section 3.01; provided, however, that, unless otherwise required by Law or a Final Determination, Spinco shall not amend any such Tax Return to the extent that any such amendment would reasonably be expected to cause a GGP Entity to experience any Tax Detriment (including through an increase in Taxes or a loss or reduction of a Tax Attribute regardless of whether or when such Tax Attribute otherwise would have been used) without the prior written consent of GGP, which consent shall not be unreasonably withheld or delayed.
Appears in 8 contracts
Samples: Tax Matters Agreement (Rouse Properties, Inc.), Separation Agreement (Rouse Properties, Inc.), Tax Matters Agreement (Rouse Properties, Inc.)