Japanese tax definition

Japanese tax or “Australian tax” shall not include any amount which represents a penalty or interest imposed under the laws of Japan or Australia, respectively, relating to the taxes to which the Convention applies.
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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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Japanese tax or “New Zealand tax” shall not include any amount which represents a penalty or interest imposed under the laws of Japan or New Zealand, respectively, relating to the taxes to which the Convention applies.
Sample 1Sample 2

Examples of Japanese tax in a sentence

  • The amount of credit, however, shall not exceed the amount of the Japanese tax which is appropriate to that income.

  • The Operating Procedures may be amended from time to time to reflect any changes in Japanese tax laws and the practices of tax authorities in Japan.

  • The operating procedures may be amended from time to time to reflect any changes in Japanese tax laws and the practices of tax authorities in Japan.

  • The amount of credit, however, shall not exceed that part of the Japanese tax which is appropriate to that income.

  • The Fiscal Agent shall be responsible only for performing such obligations as are expressly provided for in the operating procedures, which operating procedures shall stipulate obligations approved by the Japanese tax authorities, and no implied obligations on the part of the Fiscal Agent shall be read into this Agreement or the operating procedures.

  • Most importantly, if such individual non-resident of Japan or non-Japanese corporation is a specially-related person of the Company (as defined below), income tax at the rate of 15.315% of the amount of such interest will be withheld by the Company under Japanese tax law.

  • Under Japanese tax regulations, the seller of the property is liable for these taxes on the property from the date of disposal to the end of the calendar year in which the property is disposed.

  • Under the consolidated tax return system, the Company consolidates all wholly owned domestic subsidiaries based on the Japanese tax regulations.

  • You will be required to report to the Japanese tax authorities details of any assets held outside of Japan as of December 31st (including any Shares acquired under the Plan) to the extent such assets have a total net fair market value exceeding ¥50,000,000.

  • Under the Japanese tax rule, the seller of the property at the time of disposal is liable for these taxes on the property from the date of disposal to the end of the calendar year in which the property is disposed.

Related to Japanese 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 Authority means HMRC, or, if applicable, the tax authority in the jurisdiction in which the Supplier is established;

  • Swiss Federal Tax Administration means the tax authorities referred to in article 34 of the Swiss Withholding Tax Act.

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

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

  • 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.

  • Federal Tax means any Tax imposed under Subtitle A of the Code.

  • 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.

  • Local taxes means all taxes levied other than taxes levied for school operating purposes.

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

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

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

  • Canadian Taxes has the meaning specified in Section 11.05.

  • Withholding Tax means any tax, deduction, levy or similar payment obligation that is required to be deducted or withheld from a payment under Applicable Law.

  • 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.

  • FATCA Withholding Tax means any U.S. federal withholding tax imposed or collected pursuant to Sections 1471 through 1474 of the Code, any current or future regulations or official interpretations thereof, any agreement entered into pursuant to Section 1471(b) of the Code, or any fiscal or regulatory legislation, rules or practices adopted pursuant to any intergovernmental agreement entered into in connection with the implementation of such Sections of the Code.

  • State Income Tax means any Tax imposed by any State of the United States (or by any political subdivision of any such State) or the District of Columbia, or any city or municipality located therein, which is imposed on or measured by net income, including state and local franchise or similar Taxes measured by net income, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • VAT means value added tax.

  • Swiss Withholding Tax means any withholding tax in accordance with the Swiss Federal Statute on Anticipatory Tax of 13 October 1965 (Bundesgesetz uber die Verrechnungssteuer) and any successor provision, as appropriate.

  • 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.

  • Payroll Taxes means State Unemployment Insurance (SUI), Federal Unemployment Insurance (FUI), and payments pursuant to the Federal Insurance Contributions Act (FICA).

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

  • Transfer Tax means all transfer, documentary, sales, use, stamp, registration, value added and other such Taxes and fees (including any penalties and interest) incurred in connection with the transactions contemplated under this Agreement.

  • child tax credit means a child tax credit under section 8 of the Tax Credits Act 2002;

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

  • Income Tax means any federal, state, local, or foreign income tax, including any interest, penalty, or addition thereto, whether disputed or not.