Taxes, Tax Returns and Audits. Shine and Buyer have filed on a timely basis (taking into account any extensions received from the relevant taxing authorities): (i) all returns and reports pertaining to all taxes that are or were required to be filed by it with the appropriate taxing authorities in all jurisdictions in which such returns and reports are or were required to be filed, and all such returns and reports are true, correct and complete in all material respects; (ii) all taxes that are due from or may be asserted against Shine or Buyer (including deferred taxes) in respect of or attributable to all periods ending on or before the Closing Date have been or will be fully paid, deposited or adequately provided for on the books and financial statements of Shine or Buyer or are being contested in good faith by appropriate proceedings; (iii) no issues have been raised (or are currently pending) by any taxing authority in connection with any of the returns and reports referred to in clause (i) which might be determined adversely to Shine or Buyer; (iv) neither Shine nor Buyer has given or been requested to give waivers or extensions of any statute of limitations with respect to the payment of taxes; and (v) no tax liens which have not been satisfied or discharged by payment or concession by the relevant taxing authority or as to which sufficient reserves have not been established on the books and financial statements of Shine or Buyer are in force as of the date hereof or will be at and as of the date of the Closing.
Appears in 1 contract
Samples: Stock Purchase Agreement (Shine Media Acquisition Corp.)
Taxes, Tax Returns and Audits. Shine and Buyer have Except as specifically set forth in Schedule 4.6, (a) Sihitech has filed on a timely basis (taking into account any extensions received from the relevant taxing authorities): (i) all returns and reports pertaining to all taxes Taxes that are or were required to be filed by it Sihitech with the appropriate taxing authorities in all jurisdictions in which such returns and reports are or were required to be filed, and all such returns and reports are true, correct and complete in all material respects; , (iib) all taxes Taxes that are due from or may be asserted against Shine or Buyer Sihitech (including deferred taxesTaxes) in respect of or attributable to all periods ending on or before the Closing Date have been or will be fully paid, deposited or adequately provided for on the books and financial statements of Shine or Buyer Sihitech or are being contested in good faith by appropriate proceedings; , (iiic) no issues have been raised (or are currently pending) by any taxing authority in connection with any of the returns and reports referred to in clause (ia) which might be determined adversely to Shine or Buyer; Sihitech, (ivd) neither Shine nor Buyer Sihitech has not given or been requested to give waivers or extensions of any statute of limitations with respect to the payment of taxes; Taxes, and (ve) no tax liens which have not been satisfied or discharged by payment or concession by the relevant taxing authority or as to which sufficient reserves have not been established on the books and financial statements of Shine or Buyer Sihitech are in force as of the date hereof or will be at and as of the date of the Closinghereof.
Appears in 1 contract
Samples: Sale and Purchase Agreement (China Unistone Acquisition CORP)
Taxes, Tax Returns and Audits. Shine and Buyer have Greenscape has filed on a timely basis (taking into account any extensions received from the relevant taxing authorities): (i) all returns and reports pertaining to all taxes that are or were required to be filed by it with the appropriate taxing authorities in all jurisdictions in which such returns and reports are or were required to be filed, and all such returns and reports are true, correct and complete in all material respects; (ii) all taxes that are due from or may be asserted against Shine or Buyer Greenscape (including deferred taxes) in respect of or attributable to all periods ending on or before the Closing Date have been or will be fully paid, deposited or adequately provided for on the books and financial statements of Shine or Buyer Greenscape or are being contested in good faith by appropriate proceedings; (iii) no issues have been raised (or are currently pending) by any taxing authority in connection with any of the returns and reports referred to in clause (i) which might be determined adversely to Shine or BuyerGreenscape; (iv) neither Shine nor Buyer Greenscape has not given or been requested to give waivers or extensions of any statute of limitations with respect to the payment of taxes; and (v) no tax liens which have not been satisfied or discharged by payment or concession by the relevant taxing authority or as to which sufficient reserves have not been established on the books and financial statements of Shine or Buyer Greenscape are in force as of the date hereof or will be at and as of the date of the Closinghereof.
Appears in 1 contract
Samples: Stock Purchase Agreement (Shine Media Acquisition Corp.)
Taxes, Tax Returns and Audits. Shine and Buyer have The Company has filed on a timely basis (taking into account any extensions received from the relevant taxing authorities): (i) all returns and reports pertaining to all taxes that are or were required to be filed by it with the appropriate taxing authorities in all jurisdictions in which such returns and reports are or were required to be filed, and all such returns and reports are true, correct and complete in all material respects; (ii) all taxes that are due from or may be asserted against Shine or Buyer the Company (including deferred taxes) in respect of or attributable to all periods ending on or before the Closing Date have been or will be fully paid, deposited or adequately provided for on the books and financial statements of Shine or Buyer the Company or are being contested in good faith by appropriate proceedings; (iii) no issues have been raised (or are currently pending) by any taxing authority in connection with any of the returns and reports referred to in clause (i) which might be determined adversely to Shine or Buyerthe Company; (iv) neither Shine nor Buyer the Company has not given or been requested to give waivers or extensions of any statute of limitations with respect to the payment of taxes; and (v) no tax liens which have not been satisfied or discharged by payment or concession by the relevant taxing authority or as to which sufficient reserves have not been established on the books and financial statements of Shine or Buyer the Company are in force as of the date hereof or will be at and as of the date of the Closinghereof.
Appears in 1 contract
Samples: Stock Purchase Agreement (Shine Media Acquisition Corp.)