Corporate Income Tax definition

Corporate Income Tax means any domestic and/or foreign taxes which are based on taxable profits, including unrecoverable withholding taxes on corporate income.

Corporate Income Tax refers to the tax imposed upon net taxable income under the National Internal Revenue Code (NIRC) of 1997, as amended by Republic Act No. 9337 and the Act. After availing of the Income Tax Holiday (ITH) under the Act, the RE DEVELOPER shall be subject to a Corporate Income Tax rate of ten percent (10%);

Corporate Income Tax has the meaning set forth in Article 23.

Examples of Corporate Income Tax in a sentence

• Pursuant to the PRC Corporate Income Tax Law, a 10% withholding tax is levied on dividends declared to foreign investors from the foreign investment enterprises established in Mainland China.

• The New Corporate Income Tax Law introduces a wide range of changes which include, but are not limited to, the unification of the income tax rate for domestic-invested and foreign-invested enterprises at 25%.

• Mailed returns should be addressed to Corporate Income Tax Processing, Hoover State Office Building, Des Moines, Iowa 50319.52.2(2) Returns of cooperatives.

• Mainland China Pursuant to the Corporate Income Tax Law of the PRC and the respective regulations (the “CIT Law”), the subsidiaries which operate in Mainland China are subject to CIT at a rate of 25% on the taxable income.

• Pursuant to the PRC Corporate Income Tax Law (“CIT Law”), the CIT rate for domestic enterprises and foreign invested enterprises is 25%.

More Definitions of Corporate Income Tax

Corporate Income Tax all taxes based upon, measured by, or calculated with respect to (i) gross or net income or gross (or any intermediate measure) or net receipts or profits (including any capital gains and municipal business tax or any similar tax but not including sales, value added, consumption, use, real or personal property, transfer or other similar taxes); (ii) withholding taxes measured by, or calculated with respect to, any payments or distributions (other than wages) and in the case of (i) or (ii) payments on account of or in respect of to those taxes and (iii) any interest, fine, penalty or charge paid, payable or accrued in respect of or in relation to (i) or (ii);

Corporate Income Tax means any Tax on income, profits or gains.

Corporate Income Tax. ’ means the corporate income tax in the PRC payable by the

Corporate Income Tax means VENNOOTSCHAPSBELASTING as imposed under the Corporate Income Tax Act.

Corporate Income Tax means any profit based Tax, including but not limited to corporate income Tax levied in accordance with the CITA or any comparable non-Dutch Law or provision;

Corporate Income Tax means: (i) liabilities for Taxation arising on income and profits generated during the current tax year up to 2400 hours (CET) at the end of the Completion Date; (ii) liabilities for Taxation arising on income and profits generated during prior tax years which have not been paid or discharged as at 2400 hours (CET) at the end of the Completion Date; and (iii) any liabilities of or any payments to be made by any Group Company (other than to another Group Company) under the TCA;

Corporate Income Tax means vennootschapsbelasting as imposed under the Corporate Income Tax Act or any other corporate income taxes imposed by other jurisdictions.