Consolidated Tax Group definition

Consolidated Tax Group means any consolidated, combined, affiliated or unitary income Tax group that includes Seller or any Affiliate of Seller (other than the Acquired Companies), on the one hand, and the Acquired Companies, on the other hand.

Consolidated Tax Group means any “affiliated group” (as defined in Section 1504(a) of the Code, without regard to Section 1504(b)(2) of the Code) that includes Seller, and any similar group of corporations that includes Seller and files state or local income Tax Returns on a combined, consolidated or unitary basis.

Consolidated Tax Group means any “affiliated group” (as defined in Section 1504(a) of the Code or any analogous combined, consolidated, unitary or similar group defined under state, local or foreign Law) that includes Seller, and any similar group of corporations that includes Seller and files state or local income Tax Returns on a combined, consolidated or unitary basis.

Examples of Consolidated Tax Group in a sentence

• Repsol YPF, S.A. is the Parent of Consolidated Tax Group 6/80, which includes all the companies resident in Spain that are directly or indirectly at least 75% owned by the Parent and that meet certain requirements.

• This Group consisted of 48 companies in 2008, of which the main companies in terms of volume of business were as follows: Repsol YPF, S.A., Repsol Petróleo, S.A., Repsol YPF Trading y Transporte, S.A., Repsol Química, S.A., Repsol Butano, S.A., Repsol Exploración, S.A. and Repsol Comercial de Productos Petrolíferos, S.A. Petróleos del Norte, S.A. is the Parent of Consolidated Tax Group 02/01/B, which includes another company that pays income tax under the Vizcaya Corporation Tax regulations.

• Under this regime, the companies in the Consolidated Tax Group jointly determine the Group’s taxable profit and tax charge, which is allocated among the companies in the Tax Group in accordance with the criteria established by the Spanish Accounting and Audit Institute (ICAC) for the recognition and determination of the individual tax charge.

• This Group is also taxed for corporation tax purposes under the special consolidated tax regime in Consolidated Tax Group 59/93, of which Gas Natural SDG, S.A. is the Parent.

• Under the Tax Escrow Agreement, the FDIC and SBK agreed to put refunds issued by the IRS and/or by other taxing authorities with respect to activities of the Consolidated Tax Group (the "Tax Refunds") in an interest-bearing account; however, nothing in the Tax Escrow Agreement constitutes a finding for any purpose of the relative ownership of, or other rights with respect to, the Tax Refunds.

More Definitions of Consolidated Tax Group

Consolidated Tax Group means, as to any Group Company, any “affiliated group” (as defined in Section 1504(a) of the Code) that includes Parent or its Affiliates (other than the Group Companies) and one or more Group Companies, and any similar group of entities filing Tax Returns on a combined, consolidated or unitary basis that, at any time on or before the Closing Date, includes or has included Parent and such Group Company.

Consolidated Tax Group means any consolidated, combined, affiliated or unitary tax group that includes Seller or any Affiliate of Seller (other than the Acquired Companies), on the one hand, and the Acquired Companies, on the other hand.

Consolidated Tax Group has the meaning set out in the Income Tax Assessment Act.

Consolidated Tax Group has the meaning set out in the Income Tax Assessment Act. GEMICO means GE Capital Mortgage Insurance Corporation (Australia) Pty Limited ABN 52 081 488 440. GE Company means General Electric Company, a company incorporated in the United States of America and having its principal place of business at 0000 Xxxxxx Xxxxxxxx Xxxxxxxxx, XX 00000 GE Group means GE Company and its subsidiaries (other than Genworth and its subsidiaries).

Consolidated Tax Group means any “affiliated group” (as defined in Section 1504(a) of the Code) that includes a Business Subsidiary, and any similar group of corporations that includes a Business Subsidiary and files foreign, state, local or non-U.S. Tax Returns on a combined, consolidated or unitary basis.

Consolidated Tax Group means any consolidated, combined, affiliated, unitary or similar Tax group (including any Affiliated Group within the meaning of Section 1504(a) of the Code).

Consolidated Tax Group has the meaning set forth in Section 4.10(j).