Aggregate Tax Base definition
Aggregate Tax Base means the aggregate Tax base and/or Tax cost base that is, as determined or approved by the competent PRC Tax authorities, deductible from the aggregate proceeds derived from an Exit Tax Event when calculating the aggregate PRC Tax payable by all Relevant Shareholders under Bulletin 7 with respect to such Exit Tax Event. The Parties agree that all information contained in Tax filing documents to be submitted pursuant to Bulletin 7 to the competent PRC Tax authorities should be submitted in accordance with the Tax Filing Plan. The Parties further agree that whether the Company implements the capital injection obligation under Section 8.7 of the Share Purchase Agreement shall not affect the Parties’ implementation of the Tax Base Allocation hereunder.