Irish Tax Authorities definition

Irish Tax Authorities means the Irish Revenue Commissioners.
Irish Tax Authorities means the Irish Revenue Commissioners; "IRS" means the U.S. Internal Revenue Service;

Examples of Irish Tax Authorities in a sentence

  • 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.

  • 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 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.

  • No withholding tax is applied on dividend or redemption payments to non-Irish investors.No stamp duty is payable in Ireland on the issue, transfer, repurchase or redemption of shares in a UCITS and no subscription taxes are levied by the Irish Tax Authorities on the assets of a UCITS.

  • The IGA further provides for the automatic reporting and exchange of information between the Irish Tax Authorities and the IRS in relation to accounts held in Irish FFIs by U.S. persons, and the reciprocal exchange of information regarding U.S. financial accounts held by Irish residents.

  • Under the IGA, an entity classified as a Foreign Financial Institution (an “FFI”) that is treated as resident in Ireland is expected to provide the Irish Tax Authorities with certain information in respect of its "account" holders (i.e. Shareholders).

  • It is the obligation of the Exempt Irish Investor to account for tax to the Irish Tax Authorities.

  • 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 ICAV shall deduct from the Repurchase Proceeds an amount which is equal to the tax payable by the ICAV to the Irish Tax Authorities in respect of the relevant transaction.

Related to Irish Tax Authorities

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

  • Taxing Authorities means Her Majesty the Queen in right of Canada, Her Majesty the Queen in right of any province or territory of Canada, any municipality of Canada, the Canada Revenue Agency, the Canada Border Services Agency, any similar revenue or taxing authority of Canada and each and every province or territory of Canada (including Revenu Québec) and any political subdivision thereof and any Canadian or foreign government, regulatory authority, government department, agency, commission, bureau, minister, court, tribunal or body or regulation making entity exercising taxing authority or power, and “Taxing Authority” means any one of the Taxing Authorities;

  • 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.

  • Government Authorities means, without limitation, all Government departments and agencies with responsibility for the import and export of goods, the collection of revenue on the import and export of goods and the transport of those goods to include, without limitation, Customs, AQIS, the ATO and the RSA;

  • Income Tax Returns means all Tax Returns relating to Income Taxes.

  • Tax Returns means any and all reports, returns, declarations, claims for refund, elections, disclosures, estimates, information reports or returns or statements required to be supplied to a taxing authority in connection with Taxes, including any schedule or attachment thereto or amendment thereof.

  • Antitrust Authorities means the Antitrust Division of the United States Department of Justice, the United States Federal Trade Commission or the antitrust or competition law authorities of any other jurisdiction (whether United States, foreign or multinational).

  • 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).

  • Local authorities means every county, municipal, and other local board or body having authority to adopt police regulations under the constitution and laws of this state.

  • customs authorities means customs authorities as defined in Article 5, point (1), of Regulation (EU) No 952/2013;

  • Regulatory Authorities means the Commissions and the Exchange;

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

  • Governmental Authorities means any nation, government, province, state, or any entity, authority or body exercising executive, legislative, judicial, regulatory or administrative functions of or pertaining to government, including any government authority, agency, department, board, commission or instrumentality of any government or any political subdivision thereof, court, tribunal, arbitrator, the governing body of any securities exchange, and self-regulatory organization, in each case having competent jurisdiction (with each of such Governmental Authorities being referred to as a “Governmental Authority”).

  • taxable territory means the territory to which the provisions of this Act apply;

  • Relevant Authorities means any governmental or statutory authority with the

  • Securities Regulatory Authorities means the securities commission or similar regulatory authority in each province and territory of Canada that is responsible for administering the Canadian securities legislation in force in such jurisdictions;

  • Canadian Securities Regulatory Authorities means the securities regulatory authorities in each of the provinces and territories of Canada;

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

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

  • VAT means value added tax.

  • Tax Filing Authorised Person means such person as any Director shall designate from time to time, acting severally.

  • Regulatory Bodies means those government departments and regulatory, statutory and other entities, committees, ombudsmen and bodies which, whether under statute, rules, regulations, codes of practice or otherwise, are entitled to regulate, investigate, or influence the matters dealt with in the Contract or any other affairs of the Authority and “Regulatory Body” shall be construed accordingly.

  • contracting authorities means the State, regional or local authorities, bodies governed by public law or associations formed by one or more such authorities or one or more such bodies governed by public law;

  • Pre-Closing Tax Returns has the meaning set forth in Section 4.02(b).

  • Tax Legislation means all statutes, statutory instruments, orders, enactments, laws, by-laws, directives and regulations, whether domestic or foreign decrees, providing for or imposing any Tax.