Irish Tax Treaty definition

Irish Tax Treaty means a double taxation treaty into which Ireland has entered which contains an article dealing with interest or income from debt claims.
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Irish Tax Treaty as defined in the definition of “Irish Treaty State”
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Irish Tax Treaty means a double taxation treaty into which Ireland has entered which contains an article dealing with interest or income from debt claims. “Irish Treaty Lender” means a Lender which: (a) is treated (subject to the completion of procedural formalities) as a resident of an Irish Treaty State for the purposes of the relevant Irish Tax Treaty, and (b) does not carry on a business in Ireland through a permanent establishment with which that Xxxxxx’s participation in the Advance is effectively connected, and (c) fulfills all other conditions which must be fulfilled under the Irish Tax Treaty by residents of that Irish Treaty State for such residents to obtain full exemption from taxation on interest imposed by Ireland, subject to the completion of procedural formalities. “Irish Treaty State” means a jurisdiction having an Irish Tax Treaty with Ireland which makes provision for full exemption from tax imposed by Ireland on interest.
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Examples of Irish Tax Treaty in a sentence

  • An Irish Treaty Bank shall provide an Irish Borrower a Form 8-3-5 Interest in accordance with the procedure set out in Tax and Duty Manual Part 08-03-06 issued by the Irish Revenue Commissioners certifying that it is entitled to receive interest from an Irish Borrower without a deduction for or on account of Irish income tax in accordance with the Irish Tax Treaty entered into between Ireland and that Irish Treaty Bank’s country of residence.

Related to Irish Tax Treaty

  • tax treaty means an agreement for the avoidance of double taxation entered into between South Africa and another country;

  • Intended Tax Treatment has the meaning set forth in the Recitals.

  • Tax Treatment [One or more elections will be made to treat the assets of the Trust Fund as a REMIC.] [The Trust Fund will be treated as a "grantor trust" for federal income tax purposes.]

  • EC Treaty means the Treaty establishing the European Communities (signed in Rome on 25 March 1957), as amended by the Treaty on European Union, as amended (signed in Maastricht on 7 February 1992).

  • Treaty means the Treaty establishing the European Community, as amended.

  • Tax Ruling as used in this Agreement, shall mean a written ruling of a taxing authority relating to Taxes. "Closing Agreement", as used in this Agreement, shall mean a written and legally binding agreement with a taxing authority relating to Taxes.

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

  • UK Treaty State means a jurisdiction having a double taxation agreement (a “UK Treaty”) with the United Kingdom which makes provision for full exemption from tax imposed by the United Kingdom on interest.

  • UK Tax Confirmation means a confirmation by a Lender that the Person beneficially entitled to interest payable to that Lender in respect of an Advance to the UK Borrower under a Loan Document is either:

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

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

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

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

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • Transaction Tax Deductions means any Tax deductions, whether accruing before, on or after the Closing Date, relating to (a) any pay down or satisfaction of Indebtedness in connection with the Merger, (b) the payment or incurrence of any Transaction Expenses, and (c) any other deductible payments attributable to the Merger and economically borne by Sellers. For this purpose, any success-based fees shall be treated as deductible in accordance with the seventy percent safe-harbor election in Rev. Proc. 2011-29.

  • PAYEE TAX REPRESENTATIONS Each representation specified in the Schedule as being made by it for the purpose of this Section 3(f) is accurate and true.

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.

  • VATA means the Value Added Tax Xxx 0000;

  • 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.

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

  • 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.

  • Federal Tax Certificate means the Issuer's Federal Tax Certificate dated as of the Issue Date, as the same may be amended or supplemented in accordance with the provisions thereof.

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

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

  • Tax means any present or future tax, levy, impost, duty, charge, assessment or fee of any nature (including interest, penalties and additions thereto) that is imposed by any government or other taxing authority in respect of any payment under this Agreement other than a stamp, registration, documentation or similar tax.

  • 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.