Capital Gains Tax definition

Capital Gains Tax means the Capital Gains Tax imposed under the Income Tax Act;”;

Capital Gains Tax means Korean capital gains Tax with respect to any consideration payable to the Seller under this Agreement.

Capital Gains Tax means the Capital Gains Tax imposed under section 65; “CEO” means the Chief Executive Officer of the Fiji Revenue and Customs

Examples of Capital Gains Tax in a sentence

• We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the references to us under the heading “United States Federal Taxation” in the Prospectus Supplement, under the heading “Certain U.S. Federal Income Tax Consequences” in the Product Supplement and under the heading “Selected Purchase Considerations – Capital Gains Tax Treatment” in the Pricing Supplement.

• The Council is exempt from both Commonwealth Income Tax and Capital Gains Tax.

• We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the references to us under the heading “Certain U.S. Federal Income Tax Consequences” in the Product Supplement and under the heading “Selected Purchase Considerations – Capital Gains Tax Treatment” in the Pricing Supplement.

• The fund is subject to the rules of S.19 of the Danish Capital Gains Tax on Shares Act.

• It is not liable to Income Tax but must be deducted from the cost of the shares for Capital Gains Tax purposes.

More Definitions of Capital Gains Tax

Capital Gains Tax means any capital gains Tax imposed in respect of the Sale under the Corporate Income Tax Act of Korea and the Local Income Tax Act of Korea, each as amended.

Capital Gains Tax means all Taxes imposed by any Governmental Authority in Korea on or by reference to capital gains in respect of the sale and purchase of the Ownership Interest as contemplated hereby.

Capital Gains Tax means the taxes that are required to be withheld by Purchaser with respect to the capital gains, if any, of PSA arising from the sale of the Purchased Shares hereunder, pursuant to the Corporate Income Tax Law and the applicable tax treaty;

Capital Gains Tax means the normal tax attributable to the inclusion of a taxable capital gain in taxable income under section 26A;

Capital Gains Tax means the tax arising from a capital gain;

Capital Gains Tax shall have the meaning set forth in ‎Section 2.3(b)(i)(A).

Capital Gains Tax means capital gains Tax with respect to any consideration payable to Sellers under this Agreement.