Fiji tax definition

Fiji tax means tax imposed by Fiji, being tax to which this Agreement applies by virtue of Article 2; and
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Examples of Fiji tax in a sentence

  • The credit shall not, however, exceed that part of the Fiji tax, as computed before the credit is given, which is appropriate to such item of income.

  • Provided that this paragraph shall not apply in relation to dividends paid by any company which is a resident of Australia for the purposes of Australian tax and which is also a resident of Fiji for the purposes of Fiji tax.

  • Where such income is a dividend paid by a company which is a resident of Fiji to a company which is a resident of Malaysia and which owns not less than 10 per cent of the voting shares of the company paying the dividend, the credit shall take into account Fiji tax payable by that company in respect of its income out of which the dividend is paid.

  • Subject to the laws of Malaysia regarding the allowance as a credit against Malaysian tax of tax payable in any country other than Malaysia, Fiji tax payable under the laws of Fiji and in accordance with this Agreement by a resident of Malaysia in respect of income derived from Fiji shall be allowed as a credit against Malaysian tax payable in respect of that income.

  • Subject to the laws of Fiji regarding the allowance as a credit against Fiji tax of tax payable in any country other than Fiji, Malaysian tax payable under the laws of Malaysia and in accordance with this Agreement by a resident of Fiji in respect of income derived from Malaysia shall be allowed as a credit against Fiji tax payable in respect of that income.

  • Where such income is a dividend paid by a company which is a resident of Fiji to a company which is a resident of Singapore and which owns directly or indirectly not less than 10 per cent of the share capital of the first-mentioned company, the credit shall also take into account Fiji tax paid by that company on the portion of the profits out of which the dividend is paid.

  • However, such dividends may be taxed in Fiji and according to the law of Fiji, but, where that person is the beneficial owner of the dividends, the amount of Fiji tax so charged shall not exceed 15 per cent of the gross amount of the dividends.

  • Individuals who are residents of the United Kingdom shall be entitled to the same personal allowances, reliefs and reductions for the purposes of Fiji tax as Fiji nationals not resident in Fiji.

  • Besides, nurses employed in these hospitals had job security, and they can be hardly dismissed.

  • In Fiji, tax avoidance scheme is captured under the Fiji Income Tax Act 2015 (ITA) and the Tax Administration Act 2009 (TAA).

Related to Fiji tax

  • input tax , in relation to a vendor, means—

  • Federal Tax means any Tax imposed under Subtitle A of the Code.

  • Income Tax means any federal, state, local, or foreign income tax, including any interest, penalty, or addition thereto, whether disputed or not.

  • 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.

  • 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.

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • foreign tax means any Foreign Income Taxes or Foreign Other Taxes.

  • Local taxes means all taxes levied other than taxes levied for school operating purposes.

  • central tax means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act;

  • value added tax means value added tax charged in accordance with the Value Added Tax Act 1994.

  • FATCA Withholding Tax means any U.S. federal withholding tax imposed or collected pursuant to Sections 1471 through 1474 of the Code, any current or future regulations or official interpretations thereof, any agreement entered into pursuant to Section 1471(b) of the Code, or any fiscal or regulatory legislation, rules or practices adopted pursuant to any intergovernmental agreement entered into in connection with the implementation of such Sections of the Code.

  • Payroll Taxes means State Unemployment Insurance (SUI), Federal Unemployment Insurance (FUI), and payments pursuant to the Federal Insurance Contributions Act (FICA).

  • Relevant Tax Authority means HMRC, or, if applicable, the tax authority in the jurisdiction in which the Supplier is established;

  • Sales Tax means all applicable provincial and federal sales, use, value-added or goods and services taxes, including GST/HST;

  • Tax means any tax, levy, impost, duty or other charge or withholding of a similar nature (including any penalty or interest payable in connection with any failure to pay or any delay in paying any of the same).

  • municipal tax means property rates or other taxes, levies or duties that a municipality may impose;

  • Withholding Tax means any tax, deduction, levy or similar payment obligation that is required to be deducted or withheld from a payment under Applicable Law.

  • Other Tax means any Federal Other Tax, State Other Tax, or Foreign Other Tax.

  • VAT means value added tax.

  • Transaction Payroll Taxes means all employer portion payroll or employment Taxes incurred in connection with any bonuses, option cash-outs or other compensatory payments in connection with the Transactions.

  • Income Taxes means any Tax which is based upon, measured by, or calculated with respect to (i) net income or profits (including, but not limited to, any capital gains, gross receipts, value added or minimum Tax) or (ii) multiple bases (including, but not limited to, corporate franchise, doing business or occupation Taxes) if one or more of the bases upon which such Tax may be based, by which it may be measured, or with respect to which it may be calculated is described in clause (i) of this sentence.

  • 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.

  • Relevant Tax means any present or future taxes, duties, assessments or governmental charges of whatever nature, imposed or levied by or on behalf of any Relevant Jurisdiction or any authority therein or thereof having the power to tax.

  • Actual Tax Liability means, with respect to any Taxable Year, the liability for Covered Taxes of the Corporation (a) appearing on Tax Returns of the Corporation for such Taxable Year and (b) if applicable, determined in accordance with a Determination (including interest imposed in respect thereof under applicable law).

  • MUNICIPAL TAXABLE INCOME means the following:

  • Swiss Federal Tax Administration means the tax authorities referred to in article 34 of the Swiss Withholding Tax Act.