Foreign Tax Authority definition

Foreign Tax Authority means a competent tax or fiscal authority in a jurisdiction (other than Jersey), 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

  • For the avoidance of doubt, upon signing the Option Agreement, the employee and the Company, empower each of the Company and the trustee - individually, to approach at any time as they deem fit, the Assessing Officer, the Commissioner of Income Tax or any Foreign Tax Authority, in their names in order to obtain an approval from them regarding any matter arising out of this Plan.

  • The Board or the trustee shall be entitled to delay any application of the employee as aforesaid to sell shares or to transfer them into his name (or, in the event that Section 102 doesn't apply, to exercise the option) until receipt of the approval of the Assessing Officer (or of the Foreign Tax Authority).

  • Agilent hereby agrees that only Hewlett-Packard shall apply for a Supplemental Ruling, unless such Supplemental Ruling relates to a ruling addressing the Spinoff issued by any Foreign Tax Authority to Agilent or any Agilent Affiliate.

  • Exceptional circumstances Circumstances that involve something exceptional, compelling or compassionate that has affected a student and the cause of which was outside the student’s control Full-time study load Unless otherwise specified, 0.5 Equivalent Full-Time Student Load (EFTSL) or 40 Credit Points of study in a half calendar year or 20 credit points in a Quarter.

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 thereof that imposes such Tax, and the agency (if any) charged with the 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 governmental authority or any subdivision, agency, commission or entity thereof or any quasi-governmental or private body having jurisdiction over the assessment, determination, collection or imposition of any Tax (including the IRS).

  • Transaction Tax Deductions means, to the extent Tax deductible for Income Tax purposes, all compensation attributable to payments by a Company or Company Subsidiary on or prior to the Closing Date, including employee transaction-related bonuses, change of control payments, and severance payments, resulting from or related to the consummation of the Contemplated Transactions that are charged to Sellers as part of the Transaction Expenses.

  • Tax Authorities means domestic or foreign tax, revenue, fiscal or monetary authorities.

  • Income Tax Return means any Tax Return relating to Income Taxes.

  • 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 means all Tax Returns relating to Income Taxes.

  • Canadian Tax Act means the Income Tax Act (Canada), as amended.

  • 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.

  • 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 11.05.

  • Non-United States Tax Person Any Person other than a United States Tax Person.

  • 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, state, provincial, local, foreign or other tax (including any income tax, franchise tax, capital gains tax, gross receipts tax, value-added tax, surtax, estimated tax, excise tax, ad valorem tax, transfer tax, stamp tax, sales tax, use tax, property tax, withholding tax or payroll tax), and any related fine, penalty or interest, imposed, assessed or collected by or under the authority of any governmental body, whether disputed or not.

  • 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 2.6.

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

  • U.S. Tax Person means a Person that is a “United States person” as defined in Section 7701(a)(30) of the Code, generally including:

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

  • 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.