Mexican Federal Tax Code definition

Mexican Federal Tax Code means the Código Fiscal Federal de la Federación currently effective in Mexico, or any other law, code or act that substitutes such Mexican Federal Tax Code.
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Mexican Federal Tax Code means Código Fiscal de la Federación.
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Examples of Mexican Federal Tax Code in a sentence

  • This addendum is exclusively applicable to Mexican resident individuals (as that term is understood under the Mexican Federal Tax Code) that maintain an employment relationship with the Company’s Mexican subsidiary, as of the corresponding vesting date.

  • This addendum is exclusively applicable to Mexican resident individuals (as that term is understood under the Mexican Federal Tax Code) that maintain an employment relationship with the Company’s local Subsidiary, as of the corresponding vesting date.

  • The Company and Diblo are expected to comply with the requirements established in article 14-B of the Mexican Federal Tax Code (for the avoidance of doubt, the “ Código Fiscal de la Federación ”) in order for the Merger to qualify as a tax-free transaction under Mexican tax law.

  • PSCs are private companies, notaries public, public brokers and certain public institutions that are duly authorised by the Ministry of Economy to serve as a PSC (e.g., the Tax Administration Service (SAT)).The most common advanced electronic signature is the e.firma, developed initially by the SAT for tax matters and proceedings with the authorities, but, in late 2016, the Mexican Federal Tax Code was amended to allow private use of the e.firma by individuals, for signing electronic agreements.

  • As previously mentioned, a transfer of assets to a trust estate made by the settlors of the SPE would not be treated as a sale for Mexican tax purposes to the extent the settlors retain cer- tain residual rights over the trust estate in accordance with Article 14 of the Mexican Federal Tax Code.

  • The Company and Diblo are expected to comply with the requirements established in article 14-B of the Mexican Federal Tax Code (for the avoidance of doubt, the “Código Fiscal de la Federación”) in order for the Merger to qualify as a tax-free transaction under Mexican tax law.

  • Pursuant to the Mexican Federal Tax Code: • an individual is a resident of Mexico for tax purposes, if such individual has established his or her home in Mexico.

  • No Mexican Tax invoice has been issued in favor of the Mexican Subsidiaries by a Person which has been included in the list published in the webpage of the Mexican Tax Authority and/or in the Mexican Official Gazette (Diario Oficial de la Federación) in terms of article 69-B of the Mexican Federal Tax Code.

  • For purposes of this summary, the term “Non-Mexican Holder” shall mean a holder that is not a resident of Mexico for tax purposes, as defined by the Mexican Federal Tax Code (Código Fiscal de la Federación), or that does not conduct a trade or business in Mexico through a permanent establishment for tax purposes in Mexico, to which income is attributable.

  • The Reform proposes the inclusion of an anti-tax-avoidance clause in the Mexican Federal Tax Code, which means that the tax authority will have the power to analyze and to judge the substance of the transactions.

Related to Mexican Federal Tax Code

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

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

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

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

  • 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.

  • Income Tax Act means the Income Tax Act (Canada), as amended from time to time;

  • Tax Code means the Internal Revenue Code of 1986, as amended.

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

  • Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.

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

  • Agreement combined tax rate means the sum of the tax rates:

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

  • Consolidated federal taxable income means the consolidated taxable income of an affiliated group of corporations, as computed for the purposes of filing a consolidated federal income tax return, before consideration of net operating losses or special deductions. "Consolidated federal taxable income" does not include income or loss of an incumbent local exchange carrier that is excluded from the affiliated group under division (A)(1) of this section.

  • After-imposed Federal tax means any new or increased Federal excise tax or duty, or tax that was exempted or excluded on the contract date but whose exemption was later revoked or reduced during the contract period, on the transactions or property covered by this contract that the Contractor is required to pay or bear as the result of legislative, judicial, or administrative action taking effect after the contract date. It does not include social security tax or other employment 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.

  • 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.

  • Swiss Withholding Tax Act means the Swiss Federal Act on Withholding Tax of 13 October 1965 (Bundesgesetz über die Verrechnungssteuer), together with the related ordinances, regulations and guidelines, all as amended and applicable from time to time.

  • Excise Tax Act means the Excise Tax Act (Canada);

  • 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).

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

  • Federal Bankruptcy Code means the Bankruptcy Act of Title 11 of the United States Code, as amended from time to time.

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

  • Assumed State and Local Tax Rate means the tax rate equal to the sum of the products of (x) the Corporation’s income tax apportionment factor for each state and local jurisdiction in which the Corporation files income or franchise tax returns for the relevant Taxable Year and (y) the highest corporate income and franchise tax rate in effect for such Taxable Year for each such state and local jurisdiction in which the Corporation files income tax returns for each relevant Taxable Year.

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

  • Federal Income Tax means any Tax imposed by Subtitle A of the Code, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • After-relieved Federal tax means any amount of Federal excise tax or duty, except social security or other employment taxes, that would otherwise have been payable on the transactions or property covered by this contract, but which the Contractor is not required to pay or bear, or for which the Contractor obtains a refund or drawback, as the result of legislative, judicial, or administrative action taking effect after the contract date.