Argentine Income Tax Law definition

Argentine Income Tax Law means Law nº 20,628, as amended by Decree nº 824/2019, or any successor thereto, as such law may be amended from time to time.
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Argentine Income Tax Law means Argentine Law N° 20.628 and its regulatory Decree 862/2019, as amended and supplemented from time to time. “Business Day” means any day on which the principal offices of the SEC in Washington, D.C. are open to accept filings and on which banks are notrequired or authorized to close in New York, the State of Delaware, the Cayman Islands or Argentina; provided that banks shall not be deemed to be authorized orobligated to be closed due to a “shelter in place,” “non-essential employee” or similar closure of physical branch locations at the direction of any Governmental Authority if such banks’ electronic funds transfer systems (including for wire transfers) are open for use by customers on such day.
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Examples of Argentine Income Tax Law in a sentence

  • Section 19 of the Argentine Income Tax Law defines “non-cooperating jurisdictions” as those countries or jurisdictions that have not entered into a tax information exchange agreement with Argentina or into an agreement to avoid international double taxation including broad exchange of information provisions.

  • The Sellers covenant and agree to pay when due taxes owed by or due in respect of the Sellers in connection with the transactions contemplated by this Agreement arising under Argentine Income Tax Law, as amended by Argentine Law No. 26,893 (the “Capital Gains Tax”).

  • Three other NPO forms are generally beyond the scope of this Note as they are rarely relevant for U.S. grantmakers: simple associations, referenced in Article 46 of the Civil Code, which generally lack legal personality; civil entities, referenced in Section 20(f) of the Argentine Income Tax Law ("ITL") and further described in GeneralResolution DGI 1432/71; and religious organizations, which are commonly tax- exempt.

  • Argentine subsidiaries In their respective calculations of income tax liabilities for the year ended December 31, 2002, Siderca and Siat, two Argentine subsidiaries of Tenaris used the inflation adjustment procedure set forth in Title VI of the Argentine Income Tax Law.

  • Three other NPO forms are generally beyond the scope of this Note because they rarely are relevant for U.S. grantmakers: simple associations, referenced in article 46 of the Civil Code, which generally lack legal personality; civil entities, referenced in section 20(f) of the Argentine Income Tax Law ("ITL") and further described in General Resolution DGI 1432/71; and religious organizations, which are commonly tax-exempt.

  • Beneficial owners of the Existing Notes who are nonresidents (i.e., persons that do not qualify as tax residents under Section 116 of the Argentine Income Tax Law, the “Nonresidents”) and are residents of any jurisdiction considered as a non-cooperating jurisdiction (jurisdicción no cooperante) as determined under applicable Argentine law or regulation.

  • Beneficial owners of the 2021 Notes who are nonresidents (i.e., persons that do not qualify as tax residents under Section 116 of the Argentine Income Tax Law, the “Nonresidents”) and are residents of any jurisdiction considered as a non-cooperating jurisdiction (jurisdicción no cooperante) as determined under applicable Argentine law or regulation.

  • IS THERE RISK OF “PERMANENTESTABLISHMENT” CONSEQUENCES FOR THE FOREIGN COMPANY BY VIRTUE OF THE REMOTE WORKER’S ACTIVITIES?IF SO, WHAT ARE THE MAIN FACTORS DETERMINING THE EXPOSURE.From 2018 onwards Argentina incorporated into domestic Argentine Income Tax Law (“ITL”)’s Section22 permanent establishment provisions defining this concept as a “fixed place of business”.

  • Lastly, Section 15.2 of the Argentine Income Tax Law provides that the Argentine Executive Branch shall put together a list of non-cooperating jurisdictions based on the above-described criteria.

  • According to the Argentine Income Tax Law, as amended by Argentine Law No. 26,893, Resolution No. 4094E and Resolution No. 4095E of the Argentine Tax Authority and any other related Argentine income tax laws and regulations (the “Argentine Capital Gains Tax”), the payment of the Argentine Capital Gains Tax by any Underwriter with respect to the sale of Securities under this Agreement is suspended.

Related to Argentine Income Tax Law

  • Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Income Tax Act means the Income Tax Act (Canada), as amended from time to time;

  • Non-Income Tax Return means any Tax Return relating to Taxes other than Income Taxes.

  • Income Tax Return means any Tax Return relating to Income Taxes.

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • Income Tax Returns means all Tax Returns relating to Income Taxes.

  • Tax Law means the law of any governmental entity or political subdivision thereof relating to any Tax.

  • Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.

  • Income Tax means any federal, state, local, or foreign income tax, including any interest, penalty, or addition thereto, whether disputed or not.

  • Non-Income Tax means any Tax other than an Income Tax.

  • Pre-Tax Income means income, as determined by GAAP, prior to deduction of the Bonus Pool (as hereinafter defined) and income taxes, and if applicable, after the deduction of any bonus pool of a future officer bonus plan adopted by the Company relating to an applicable Award Year and adjustments approved by the Board as described herein.

  • foreign tax means any Foreign Income Taxes or Foreign Other Taxes.

  • State Income Tax means any Tax imposed by any State of the United States (or by any political subdivision of any such State) or the District of Columbia, or any city or municipality located therein, which is imposed on or measured by net income, including state and local franchise or similar Taxes measured by net income, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Unpaid estimated income tax means estimated income tax due but not paid by the date the tax is required to be paid under applicable law.

  • Sales Tax Revenues means taxes collected under the Virginia Retail Sales and Use Tax Act

  • Transaction Payroll Taxes means all employer portion payroll or employment Taxes incurred in connection with any bonuses, option cash-outs or other compensatory payments in connection with the Transactions.

  • Transaction Tax Deductions means, to the extent Tax deductible for Income Tax purposes, all compensation attributable to payments by a Company or Company Subsidiary on or prior to the Closing Date, including employee transaction-related bonuses, change of control payments, and severance payments, resulting from or related to the consummation of the Contemplated Transactions that are charged to Sellers as part of the Transaction Expenses.

  • Excise Tax Act means the Excise Tax Act (Canada);

  • Income Taxes means any Tax which is based upon, measured by, or calculated with respect to (i) net income or profits (including, but not limited to, any capital gains, gross receipts, value added or minimum Tax) or (ii) multiple bases (including, but not limited to, corporate franchise, doing business or occupation Taxes) if one or more of the bases upon which such Tax may be based, by which it may be measured, or with respect to which it may be calculated is described in clause (i) of this sentence.

  • Income Tax Expense means, with respect to the Borrowers, for any period, the aggregate, without duplication, of all Taxes on the income of such Person for such period, whether current or deferred, determined on a Modified Consolidated Basis.

  • Non-Income Taxes means any Taxes other than Income Taxes.

  • Consolidated Income Tax Expense means, with respect to any Person for any period, the provision for federal, state, local and foreign income taxes of such Person and its Restricted Subsidiaries for such period as determined on a consolidated basis in accordance with GAAP.

  • MUNICIPAL TAXABLE INCOME means the following:

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.

  • Federal Income Tax means any Tax imposed by Subtitle A of the Code, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017;