Foreign Tax Authority definition

Foreign Tax Authority means a competent tax or fiscal authority in a jurisdiction (other than England and Wales), where the Client or an Entity is or may be subject to tax;
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Foreign Tax Authority means any Tax Authority other than a Tax Authority of the United States (as defined in Section 7701(a)(9) of the Code) or any political subdivision thereof.
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Examples of Foreign Tax Authority in a sentence

  • IRS Form 6166 or a Treasury Determination Letter or Foreign Tax Authority Certificate Certification (Proof of Payment) Norway Non-Individual Questionnaire (completed by Beneficial Owner) Documentation (such as a Plan Document) which spells out the legal nature of the Beneficial Owner in their home country.

  • The form consists in four copies; copy 1 is for the beneficiary, copy 2 for the payer of income (remuneration), copy 3 for the Albanian Tax Authority and copy 4 for the Foreign Tax Authority.

  • The COR issued by the Foreign Tax Authority must:  Be in English; Bear the stamp of the foreign tax authority; Clearly state that the non-resident is a resident of the foreign country for tax purposes and the year in which the COR is applicable; and Clearly state the calendar year in which the services were provided (i.e. the period of payment).

  • Individuals Who Are Subject to a Foreign Tax Authority (e.g. Foreign Citizens) If the individual’s foreign tax authority provides documentation similar to the IRS that indicates the individual did not file taxes for the appropriate tax year, the individual should request that documentation and submit it to DMACC, making sure to list the student’s name and DMACC Student ID on all pages submitted.

  • It must be on the Active Taxpayer List (Federal Board of Revenue or Foreign Tax Authority as applicable)3.

  • IRS Form 6166 or a Treasury Determination Letter or Foreign Tax Authority Certificate Certification (Proof of Payment) Norway Non-Individual Questionnaire (completed by Beneficial Holder) Documentation (such as a Plan Document) which spells out the legal nature of the Beneficial Holder in their home country.

  • The Foreign Tax Authority will transfer the information to other institutions in the foreign country solely for the purpose of enforcing its domestic tax law.

  • This form is submitted to resident persons of countries with which the Republic of Albania has concluded Agreements for the avoidance of double taxation and which persons are subject to the provisions of such Agreements concerning the withholding taxes on dividends, interest, royalties and technical services.2. The form consists in four copies; copy 1 is for the beneficiary, copy 2 for the payer of income (remuneration), copy 3 for the Albanian Tax Authority and copy 4 for the Foreign Tax Authority.

  • In order for that, the Tax Administration could calculate the tax you previously paid in the country of work, you will also need a certificate from the Foreign Tax Authority on the tax paid.

  • The Foreign Tax Authority uses the information solely for the purpose of en- forcement of its domestic tax law.

Related to Foreign Tax Authority

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

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

  • Tax Authority means, with respect to any Tax, the governmental entity or political subdivision, agency, commission or authority thereof that imposes such Tax, and the agency, commission or authority (if any) charged with the assessment, determination or collection of such Tax for such entity or subdivision.

  • Foreign taxes means value-added taxes and custom duties assessed by a foreign government on a commodity. It does not include foreign sales taxes.

  • Taxing Authority means any domestic, federal, national, state, county or municipal or other local government, any subdivision, agency, commission or authority thereof, or any quasi-governmental body exercising any taxing authority or any other authority exercising Tax regulatory authority.

  • Transaction Tax Deductions means any Tax deductions relating to (i) any pay down or satisfaction of Company Indebtedness or other Indebtedness, (ii) the payment or incurrence of any Transaction Expenses or Transaction Bonus Payments and (iii) any other deductible payments attributable to the Contemplated Transactions economically borne by the Seller. For this purpose, any success-based fees shall be treated as deductible in accordance with Rev. Proc. 2011-29.

  • Tax Authorities means Hong Kong or foreign tax, revenue or monetary authorities.

  • Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • Combined Tax Return means a Tax Return filed in respect of U.S. federal, state, local or non-U.S. income Taxes for a Combined Group, or any other affiliated, consolidated, combined, unitary, fiscal unity or other group basis (including as permitted by Section 1501 of the Code) Tax Return of a Combined Group.

  • United States Tax Person A citizen or resident of the United States, a corporation, partnership or other entity created or organized in, or under the laws of, the United States, any State thereof or the District of Columbia, an estate whose income from sources without the United States is includible in gross income for United States federal income tax purposes regardless of its source or a trust if a court within the United States is able to exercise primary supervision over the administration of the trust and one or more United States Tax Persons have the authority to control all substantial decisions of the trust, all within the meaning of Section 7701(a)(30) of the Code (or, to the extent provided in the applicable Treasury Regulations, certain trusts in existence on August 20, 1996 that have elected to be treated as United States Tax Persons).

  • Income Tax Returns mean all Tax Returns that relate to Income Taxes.

  • Canadian Tax Act means the Income Tax Act (Canada) and the regulations thereunder, as amended from time to time.

  • Tax Law means the law of any governmental entity or political subdivision thereof relating to any Tax.

  • Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Production Tax Credit or “PTC” means the tax credit for electricity produced from certain renewable generation resources described in Section 45 of the Internal Revenue Code of 1986, as it may be amended or supplemented from time to time.

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

  • Canadian Taxes has the meaning specified in Section 1005.

  • Assumed Tax Liability means, with respect to any Member, an amount equal to the excess of (i) the product of (A) the Distribution Tax Rate multiplied by (B) the estimated or actual cumulative taxable income or gain of the Company, as determined for federal income tax purposes, allocated to such Member (or its predecessor) for full or partial Fiscal Years commencing on or after January 1, 2021, less prior losses of the Company allocated to such Member (or its predecessor) for full or partial Fiscal Years commencing on or after January 1, 2021, in each case, as determined by the Manager and to the extent such prior losses are available to reduce such income over (ii) the cumulative Tax Distributions made to such Member after the closing date of the IPO pursuant to Sections 4.01(b)(i), 4.01(b)(ii) and 4.01(b)(iii) and, if applicable with respect to such Fiscal Year, pursuant to Section 4.1(a) of the Previous LLC Agreement; provided that, in the case of the Corporation, such Assumed Tax Liability (x) shall be computed without regard to any increases to the tax basis of the Company’s property pursuant to Sections 734(b) or 743(b) of the Code and (y) to the extent permitted under the Credit Agreements and applicable Law, shall in no event be less than an amount that will enable the Corporation to meet both its tax obligations and its obligations pursuant to the Tax Receivable Agreement for the relevant Taxable Year; provided further that, in the case of each Member, and for the avoidance of doubt, such Assumed Tax Liability shall take into account any Code Section 704(c) allocations (including “reverse” 704(c) allocations) to the Member.

  • non-taxable territory means the territory which is outside the taxable territory;

  • Tax or Taxes means any federal, foreign, state, county or local taxes, charges, fees, levies, duties or other assessments, including, but not limited to, all net income, gross income, sales and use, transfer, gains, profits, excise, franchise, real and personal property, gross receipts, capital stock, production, business and occupation, customs, disability, employment, payroll, license, estimated, severance or withholding taxes or charges imposed by any Governmental Authority, and includes any interest and penalties (civil or criminal) on or additions to any such taxes.

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • Transaction Taxes has the meaning set forth in Section 6.01.

  • Tax Laws means the Internal Revenue Code, federal, state, county, local or foreign laws relating to Taxes and any regulations or official administrative pronouncements released thereunder.

  • U.S. Tax Person A citizen or resident of the United States, a corporation, partnership (except to the extent provided in applicable Treasury regulations) or other entity created or organized in or under the laws of the United States, any State thereof or the District of Columbia, an estate whose income is subject to United States federal income tax regardless of its source, or a trust if a court within the United States is able to exercise primary supervision over the administration of such trust, and one or more such U.S. Tax Persons have the authority to control all substantial decisions of such trust (or, to the extent provided in applicable Treasury regulations, certain trusts in existence as of August 20, 1996 that have elected to be treated as U.S. Tax Persons).

  • Non-Income Tax Return means any Tax Return relating to any Tax other than an Income Tax.