Dividend Equivalent Tax definition

Dividend Equivalent Tax means any tax, including withholding tax, imposed on amounts treated as dividends from sources within the United States under Section 871(m) or the Treasury Regulations thereunder.
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Dividend Equivalent Tax means any tax imposed on amounts treated as dividends from sources within the United States under Section 871(m) of the Code, and any regulations promulgated thereunder.
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Dividend Equivalent Tax means any tax imposed on payments treated as dividends from sources within the United States under Section 871(m) of the Code.
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Examples of Dividend Equivalent Tax in a sentence

  • For all purposes of this Section 2(d), the requirement that X remit any amount of Dividend Equivalent Tax (without regard to whether there is a payment under the Transaction from which to withhold or deduct such Tax) shall be treated as a requirement to withhold or deduct Tax with respect to a payment under the Transaction.

  • No assurance can be given that investors will be able to successfully claim a refund for all or a portion of any Dividend Equivalent Tax pursuant to an income tax treaty.

  • Any such deduction or withholding for or on account of any Dividend Equivalent Tax shall not be subject to a gross-up and the Issuer is not obligated topay any amounts as compensation for deduction or withholding of any applicable Dividend Equivalent Tax in respect of payments on the Securities.

  • Investors in the Securities should consult their own tax advisors regarding the application of any Dividend Equivalent Tax and the availability of any refund as a result of a reduction in the applicable rate pursuant to an income tax treaty.


More Definitions of Dividend Equivalent Tax

Dividend Equivalent Tax means any tax imposed on payments treated as dividends from sources within the United States under Section 871(m) or the United States Treasury Regulations thereunder.”
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Dividend Equivalent Tax means any tax imposed on amounts treated as “dividend equivalents” under Section 871(m) of the Internal Revenue Code of 1986, as amended (the “Code”).
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Dividend Equivalent Tax means any tax imposed on amounts treated as dividends from sources within the United States under Section 871(m) of the Code, and any regulations promulgated thereunder. SUPPLEMENTARY PAYMENT The Issuer will be treated as paying or crediting to the holder one or more additional payments on the Securities (a “Supplementary Payment”), on or prior to the final settlement date, where the Securities are subject to any Dividend Equivalent Tax. The amount of any Supplementary Payment shall be calculated as 30% of any deemed dividend subject to Section 871(m) of the Code. All Supplementary Payments shall be used by the Issuer to satisfy any US withholding tax liability under Section 871(m). All determinations relating to Supplementary Payments shall be made by the Issuer in its sole discretion. FEES PAYABLE ON PHYSICAL DELIVERY Any stamp duty or stamp duty reserve tax brought about by the issue or transfer of the Security will be borne by the Securityholder and not the Issuer. INDEX DISCLAIMER Foxberry World ESG Prime Total Return Index (the "Index"). The financial instrument is not sponsored, endorsed, sold or promoted by Foxberry Ltd, any of its affiliates (individually and collectively, "Foxberry”) or Solactive AG (the “Index Calculation Agent” and together with Foxberry, the "Index Partners"). The Index Partners make no representation or warranty, express or implied, to the owners of the financial instrument or any member of the public regarding the advisability of investing in financial products generally or in the financial instrument particularly or the ability of the Index or any subindices (individually and collectively, the "Index") to track general market performance. The Index Partners have no obligation to take the needs or interests of the financial instrument or the owners of the financial instrument into consideration in determining, composing or calculating the Index. The Index Partners have no obligation or liability in connection with the administration, marketing or trading of the financial instrument. None of the Index Parties shall be liable (whether in negligence or otherwise) to any person for any error in the Index and the Index Parties are under no obligation to advise any person of any error therein. None of the Index Parties nor their respective affiliates shall have any liability for any act or failure to act by any such party in connection with the calculation, adjustment or maintenance of the Index. Although each of the Index Parties...
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Dividend Equivalent Tax means any tax imposed on payments treated as dividends from sources within the United States under Section 871(m) or the United States Treasury Regulations thereunder.
Sample 1

Related to Dividend Equivalent Tax

  • Dividend Equivalent Unit means the right to receive a payment, in cash or Shares, equal to the cash dividends or other cash distributions paid with respect to a Share.

  • Dividend Equivalent Right means an Award entitling the grantee to receive credits based on cash dividends that would have been paid on the shares of Stock specified in the Dividend Equivalent Right (or other award to which it relates) if such shares had been issued to and held by the grantee.

  • Dividend Equivalent means a right to receive the equivalent value (in cash or Shares) of dividends paid on Shares, awarded under Section 9.2.

  • Dividend Equivalent Rights means certain rights to receive cash payments as described in Section 3.5.

  • Dividend Equivalents means a right granted to a Participant under the Plan to receive the equivalent value (in cash or Shares) of dividends paid on Shares.

  • Stock-Based Award means any Award, denominated in Shares, made pursuant to this Plan, including Options, Stock Appreciation Rights, Restricted Stock, Restricted Stock Units, Deferred Stock Units, Performance Awards or Other Stock-Based Awards.

  • Phantom Stock means a right granted to an Eligible Individual under Section 12 representing a number of hypothetical Shares.

  • Distribution Equivalent Right means an Award granted under Article XIII of the Plan which entitles the Holder to receive bookkeeping credits, cash payments and/or Share distributions equal in amount to the distributions that would have been made to the Holder had the Holder held a specified number of Shares during the period the Holder held the Distribution Equivalent Right.

  • Phantom Stock Unit means the right to receive the value of one (1) share of the Company’s Common Stock, subject to the provisions of Section 8.4 of the Plan.

  • Phantom Share means a right, pursuant to the Plan, of the Grantee to payment of the Phantom Share Value.

  • Phantom Shares means an Award of the right to receive Shares issued at the end of a Restricted Period which is granted pursuant to Section 6(e) of the Plan.

  • Share Unit means either an RSU or a PSU, as the context requires.

  • Performance Shares means Shares or an Award denominated in Shares which may be earned in whole or in part upon attainment of performance criteria established by the Administrator.

  • Deferred Share Unit or “DSU” means a unit equivalent in value to a Share, credited by means of a bookkeeping entry in the books of the Corporation in accordance with Article 7;

  • Other Stock-Based Award means any right granted under Section 6(f) of the Plan.

  • Deferred Stock Unit means a right granted to a Participant under Article 9 to receive Shares (or the equivalent value in cash or other property if the Committee so provides) at a future time as determined by the Committee, or as determined by the Participant within guidelines established by the Committee in the case of voluntary deferral elections.

  • Performance Share Unit or “PSU” means a unit equivalent in value to a Share, credited by means of a bookkeeping entry in the books of the Corporation in accordance with Article 6;

  • Stock Unit means a bookkeeping entry representing the equivalent of one Share, as awarded under the Plan.

  • Performance Stock Unit means a right granted to a Participant pursuant to Section 8.2, to receive Stock, the payment of which is contingent upon achieving certain Performance Goals or other performance-based targets established by the Committee.

  • Cash-Based Award means an Award entitling the recipient to receive a cash-denominated payment.

  • Phantom Stock Award means an Award granted under Paragraph X of the Plan.

  • Deferred Stock means a right to receive a specified number of shares of Stock during specified time periods pursuant to Article 8.

  • Stock Units means investment units under the Deferred Delivery Plan, each of which is deemed to be equivalent to one share of Stock.

  • Performance Units means an Award which may be earned in whole or in part upon attainment of performance criteria established by the Administrator and which may be settled for cash, Shares or other securities or a combination of cash, Shares or other securities as established by the Administrator.

  • share-based award means an award under an equity incentive plan of equity-based instruments that do not have option-like features, including, for greater certainty, common shares, restricted shares, restricted share units, deferred share units, phantom shares, phantom share units, common share equivalent units, and stock.

  • Performance Unit Award means an Award granted under Article XI of the Plan under which, upon the satisfaction of predetermined Performance Goals, a cash payment shall be made to the Holder, based on the number of Units awarded to the Holder.