Irish Tax definition

Irish Tax means any present or future taxes or duties of whatsoever nature imposed or levied by or on behalf of Ireland or any political subdivision of or by any authority therein or thereof having power to tax;
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Irish Tax means tax imposed by the Republic of Ireland being tax to which this Convention applies by virtue of the provisions of Article 2;
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Irish 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) imposed by the government of Ireland or any political subdivision thereof.
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Examples of Irish Tax in a sentence

  • Where Taxable Irish Persons acquire and hold Shares, the ICAV shall, where necessary for the collection of Irish Tax, redeem and cancel Shares held by a person who is or is deemed to be a Taxable Irish Person or is acting on behalf of a Taxable Irish Person on the occurrence of a chargeable event for taxation purposes and to pay the proceeds thereof to the Irish Revenue Commissioners.

  • The tax currently payable is based on taxable profit for the period as calculated in accordance with Irish Tax Laws.

  • The Irish Tax Institute is the leading representative and educational body for Ireland’s Chartered Tax Advisers (CTA) and is the country’s only professional body exclusively dedicated to tax.

  • When a repurchase request has been submitted by an investor who is or is deemed to be an Irish Resident or a person Ordinarily Resident in Ireland or is acting on behalf of an Irish Resident or person Ordinarily Resident in Ireland, the Company shall deduct from the Repurchase Proceeds an amount which is equal to the tax payable by the Company to the Irish Tax Authorities in respect of the relevant transaction.

  • The Irish Tax Authorities will share the appropriate information with the relevant tax authorities in participating jurisdictions.

  • The Company, or a person appointed by the Company, will report the information required to the Irish Tax Authorities by 30 June in the year following the year of assessment for which a return is due.

  • The Company will only be subject to tax on chargeable events in respect of Shareholders who are Taxable Irish Persons (as per the Certain Irish Tax Definitions section below).

  • When a redemption request has been submitted by an investor who is or is deemed to be an Irish Resident or a person Ordinarily Resident in Ireland or is acting on behalf of an Irish Resident or person Ordinarily Resident in Ireland, the ICAV shall deduct from the Redemption Proceeds an amount which is equal to the tax payable by the ICAV to the Irish Tax Authorities in respect of the relevant transaction.

  • The Irish Tax Authority has determined and informed the Company that it is an approved Employee Share Scheme under Irish tax legislation.

  • The ICAV, or a person appointed by the ICAV, will report the information required to the Irish Tax Authorities by 30 June in the year following the year of assessment for which a return is due.


More Definitions of Irish Tax

Irish Tax means tax imposed in Ireland being tax to which this Convention applies by virtue of paragraph 1 or paragraph 2 of Article 2; the term “Japanese tax” means tax imposed in Japan being tax to which this Convention applies by virtue of paragraph 1 or paragraph 2 of Article 2;
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Related to Irish Tax

  • 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.

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

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

  • VAT means value added tax.

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

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

  • Relevant Tax Jurisdiction ’ shall mean, in the case of payment by the Issuer, the Grand-Duchy of Luxembourg (where the Issuer is FFT), Canada (where the Issuer is FFC) or the United States of America (where the Issuer is FFNA) or any political subdivision or any authority thereof or therein having power to tax and, in the case of payment by the Guarantor, shall mean the Republic of Italy and any political subdivision or any authority thereof or therein having power to tax.

  • 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.

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

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

  • integrated tax means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act;

  • Indemnified Tax means (a) Taxes, other than Excluded Taxes, imposed on or with respect to any payment made by or on account of any obligation of a Credit Party under any Loan Document and (b) to the extent not otherwise described in clause (a), Other Taxes.

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

  • 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.

  • Relevant Taxing Jurisdiction shall have the meaning specified in Section 4.07(a).

  • Excluded Tax means any Tax imposed by any jurisdiction on the net income of the Note Holder;

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

  • 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.

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

  • UK Tax Deduction means a deduction or withholding for, or on account of, Tax imposed by the United Kingdom from a payment under a Loan Document, other than a FATCA Deduction.

  • REO Tax As defined in Section 3.17(a).

  • 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.

  • 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).

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

  • 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.

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