Irish TCA definition

Irish TCA means the Taxes Consolidation Act, 1997 of Ireland.
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Irish TCA means the Taxes Consolidation Xxx 0000 of Ireland. “Irish Treaty Lender” means, subject to the completion of procedural formalities, a Lender which is treated as a resident of an Irish Treaty State for the purposes of an Irish Treaty and does not carry on a business in Ireland through a permanent establishment with which that Lender’s participation in this Agreement is effectively connected and fulfills all conditions of the Irish Treaty which must be fulfilled for residents of that Irish Treaty State to be paid interest without deduction of Tax (and who has completed all necessary procedural formalities to obtain the benefit of the applicable Irish Tax Treaty). “Irish Treaty State” means a jurisdiction which has a double taxation agreement which is in effect with Ireland (an “Irish Treaty”), and which makes provision for full exemption from tax imposed by Ireland on interest. “ISP” means, with respect to any Letter of Credit, the “International Standby Practices 1998” published by the Institute of International Banking Law & Practice (or such later version thereof as may be in effect at the time of issuance).
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Examples of Irish TCA in a sentence

  • Alternative Arguments As an alternative argument to the primary and subsidiary lines of reasoning presented above, the EC also opined that the arm’s length principle was an implicit part of Section 25 of the Irish TCA 97.98 The EC then reiterated that the substance of the two rulings represented a deviation from the arm’s length principle.

Related to Irish TCA

  • Irish Resident means any person Resident in Ireland or Ordinarily Resident in Ireland for tax purposes;

  • Dutch law means the law directly applicable in the Netherlands.

  • Borrower DTTP Filing means an HM Revenue & Customs’ Form DTTP2, duly completed and filed by the relevant Borrower within the applicable time limit, which contains the scheme reference number and jurisdiction of tax residence provided by the Lender to the Borrower and the Administrative Agent.

  • Registrar of Companies means the Registrar of Companies appointed under the Companies Act;

  • Irish Stock Exchange means the Irish Stock Exchange Limited.

  • UK Treaty Lender means a Lender which:

  • 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.

  • Swedish Krona means the lawful currency of Sweden.

  • Irish Qualifying Lender means a Lender which is beneficially entitled to interest payable to that Lender in respect of an advance under this Agreement and is:

  • VAT means Value Added Tax

  • L/C Application means an application and agreement for the issuance or amendment of a Letter of Credit in the form from time to time in use by the L/C Issuer.

  • International Borrower In connection with any Mortgage Loan, a borrower who is (a) a United States citizen employed in a foreign country, (b) a non-permanent resident alien employed in the United States or (c) a citizen of a country other than the United States with income derived from sources outside the United States.

  • Registrar of Deeds means the Registrar of Deeds and Transfers under the Registration of Deeds Act 1856;

  • Treaty Lender means a Lender which:

  • Swedish Kronor and "SEK" means the lawful currency of Sweden.

  • Foreign insurer means an insurer domiciled outside of this state, including an alien insurer.

  • Bermuda means the Islands of Bermuda;

  • CFA Charter means the charter earned through the Chartered Financial Analyst program prepared and administered by the CFA Institute and so named on the day this Instrument comes into force, and every program that preceded that program, or succeeded that program, that does not have a significantly reduced scope and content when compared to the scope and content of the first-mentioned program;

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

  • Certified check means a check accepted by the bank on which it is drawn. Acceptance may be made as stated in subsection (1) or by a writing on the check which indicates that the check is certified. The drawee of a check has no obligation to certify the check, and refusal to certify is not dishonor of the check.

  • Australian Subsidiary means any Subsidiary that is organized under the laws of Australia or any province or territory thereof.

  • authorised scheme means Work No. 1A described in paragraph 2 of Part 1 of this licence;

  • Companies Act means the Companies Act, 71 of 2008;

  • Foreign-going vessel means any vessel other than a coastal vessel.

  • Amalgamation Application means the amalgamation application that will be filed with the Registrar under subsection 275(1)(a) of the BCBCA in order to give effect to the Amalgamation, substantially in the form attached hereto as Schedule C;

  • UK Loan Party and “UK Loan Parties” shall mean any Loan Party or Loan Parties organized or existing under the laws of the United Kingdom, including of England and Wales or Scotland.