Double Taxation Relief definition

Double Taxation Relief means any relief or credit given in respect of Income Tax in any other State;
Sample 1Sample 2Sample 3
Double Taxation Relief means any relief or credit given in respect of income tax charged in any other territory;
Sample 1Sample 2Sample 3
Double Taxation Relief means any Tax Relief referred to in Section 788 ICTA or given under Section 790 Taxes whether with respect to Tax withheld, deducted, or charged directly or with respect to underlying tax (as defined by Section 792 (1) ICTA). TM Number Xxxx Text Type Date Status Classes
Sample 1Sample 2

Examples of Double Taxation Relief in a sentence

  • That the draft Double Taxation Relief (Mauritius) Order 2018, which was laid before thisHouse on 23 April, be approved.

  • That the draft Double Taxation Relief and International Tax Enforcement (Cyprus) Order2018, which was laid before this House on 30 April, be approved.

  • That the draft Double Taxation Relief and International Tax Enforcement (Kyrgyzstan) Order 2017, which was laid before this House on 3 November, be approved.

  • That the draft Double Taxation Relief and International Tax Enforcement (Kyrgyzstan)Order 2017, which was laid before this House on 3 November 2017, be approved.

  • That the draft Double Taxation Relief and International Tax Enforcement (Uzbekistan)Order 2018, which was laid before this House on 16 April, be approved.Notes:The Instrument has not yet been considered by the Joint Committee on Statutory Instruments.

  • That the draft Double Taxation Relief and International Tax Enforcement (Colombia) Order 2017, which was laid before this House on 14 September, be approved.

  • That the draft Double Taxation Relief and International Tax Enforcement (Belarus) Order2018, which was laid before this House on 23 April, be approved.

  • General guidance on the operation of the UK’s double taxation agreements can be found on the HMRC website at: http://www.hmrc.gov.uk/manuals/intmanual/INTM150000.htm or in the Double Taxation Relief Manual at: http://www.hmrc.gov.uk/manuals/dtmanual/index.htm.

  • That the draft Double Taxation Relief and International Tax Enforcement (Ukraine) Order2018, which was laid before this House on 23 April, be approved.

  • That the Double Taxation Relief (Base Erosion and Profit Shifting) Order 2018, which waslaid before this House on 28 March, be approved.


More Definitions of Double Taxation Relief

Double Taxation Relief means any credit for tax payable in any territory outside Jersey which is allowable against Jersey income tax by virtue of arrangements having effect under Article 111;
Sample 1Sample 2

Related to Double Taxation Relief

  • Applicable Tax Law means any Applicable Law relating to Taxes, including regulations and other official pronouncements of any Governmental Entity or political subdivision of such jurisdiction charged with interpreting such Applicable Law.

  • Applicable Tax means any tax applicable in the jurisdiction of the Work;

  • Applicable Tax Rate means (a) 40% or (b) if, at the time of the relevant distribution described in Section 7.6(f) herein, the highest combined federal, state and local marginal rate applicable to corporate taxpayers residing in New York City, New York, taking into account the deductibility of state and local income taxes for federal income tax purposes shall exceed 40%, such higher rate.

  • Applicable Tax State means, as of any date, (i) any State in which the Owner Trustee maintains the Corporate Trust Office, (ii) any State in which the Owner Trustee maintains its principal executive offices and (iii) any State in which the Servicer regularly conducts servicing and collection activities (other than purely ministerial activities) with respect to a material portion of the Receivables.

  • Applicable Taxes means the Goods and Services Tax (GST), the Harmonized Sales Tax (HST), and any provincial tax, by law, payable by Canada such as, the Quebec Sales Tax (QST) as of April 1, 2013.

  • Eligible taxpayer means a taxpayer that meets both of the following conditions:

  • Indemnifiable Tax means any Tax other than a Tax that would not be imposed in respect of a payment under this Agreement but for a present or former connection between the jurisdiction of the government or taxation authority imposing such Tax and the recipient of such payment or a person related to such recipient (including, without limitation, a connection arising from such recipient or related person being or having been a citizen or resident of such jurisdiction, or being or having been organised, present or engaged in a trade or business in such jurisdiction, or having or having had a permanent establishment or fixed place of business in such jurisdiction, but excluding a connection arising solely from such recipient or related person having executed, delivered, performed its obligations or received a payment under, or enforced, this Agreement or a Credit Support Document).

  • Available Tax Increment means the Gross Tax Increment received by the City from Hennepin County during the period preceding each semi-annual Payment Date, less (i) the amount of tax increment, if any, which the City must pay to the school district, the county and the state pursuant to Minnesota Statutes, Sections 469.177, Subds. 9 and 11; 469.176, Subd. 4h; and 469.175, Subd. 1a, as the same may be amended from time to time, (ii) actual administrative costs of the City in an amount not to exceed 10% of Gross Tax Increment.

  • 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.

  • Pre-Tax Earnings means the Corporation's earnings before income taxes as reported in the Company's Consolidated Income Statement for each fiscal year of the Performance Period, excluding any non-cash charge incurred in accordance with accounting principles generally accepted in the United States of America (GAAP) for any restricted stock or restricted stock unit awards granted during the Performance Period and all options, restricted stock and other equity compensation granted to Directors during the Performance Period.

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

  • Use tax means a nonrecurring tax, other than a sales tax, which (a) is imposed on or with respect to the exercise or enjoyment of any right or power over tangible personal property incident to the ownership, possession or custody of that property or the leasing of that property from another including any consumption, keeping, retention, or other use of tangible personal property and (b) is complementary to a sales tax.

  • Income Tax means any federal, state, local or foreign Tax (a) based upon, measured by or calculated with respect to net income, profits or receipts (including, without limitation, capital gains Taxes and minimum Taxes) or (b) based upon, measured by or calculated with respect to multiple bases (including, without limitation, corporate franchise taxes) if one or more of the bases on which such Tax may be based, measured by or calculated with respect to, is described in clause (a), in each case together with any interest, penalties, or additions to such Tax.

  • Portable tank means a storage tank along with its piping and wiring that is not stationary or affixed, including a tank that is on skids.

  • Taxation means all forms of taxation, duties, rates, levies, contributions, withholdings, deductions, liabilities to account, charges and imposts whether imposed in the United Kingdom or elsewhere in the world;

  • All applicable taxes and duties means all taxes and duties, in effect on the contract date, that the taxing authority is imposing and collecting on the transactions or property covered by this contract, pursuant to written ruling or regulation in effect on the contract date.

  • PAYEE TAX REPRESENTATIONS Each representation specified in the Schedule as being made by it for the purpose of this Section 3(f) is accurate and true.

  • taxation year means the calendar year to which an assessment roll applies for the purposes of taxation;

  • United States Tax Compliance Certificate has the meaning specified in Section 3.01.

  • Straddle Tax Period means a Tax period that begins on or before the Closing Date and ends after the Closing Date.

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • New jobs credit from withholding means the credit as provided in Iowa Code section 260E.5.

  • 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.

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

  • State tax means any State Income Taxes or State Other Taxes.

  • Tax means any present or future tax, levy, impost, duty, charge, assessment or fee of any nature (including interest, penalties and additions thereto) that is imposed by any government or other taxing authority in respect of any payment under this Agreement other than a stamp, registration, documentation or similar tax.