Practice of taxation definition

Practice of taxation means the providing of tax compliance and tax advice services.
Practice of taxation means the providing of tax compliance and tax advice services. [Observation: This term is not used in the statutes and in the proposed new regulations and does not need to be defined. It was also not used in the statutes prior to the 2007 revisions, and it is not used in the current regulations.]

Examples of Practice of taxation in a sentence

  • Multiple taxation 13 Bryan Garner, Black Law Dictionary, 9th Edition (USA: WEST, 2009) page 1594.14 Yusuf Ali, Multiple Taxation and Non- Compliance with Tax Laws and Regulations in Nigeria: Issues and Challenges, in Oyesola Animashaun et al,Changing Perspectives in the Law and Practice of taxation in Nigeria; Essays in Honour of Professor M.T Abdurazaq, ( Lagos: Hybrid Consult and College of Law, Kwara State University, March 2017) pages 3-4.1515 O.

Related to Practice of taxation

  • Practice of podiatry means the prevention, diagnosis, treatment, and cure or alleviation of physical

  • Practice of pharmacy means providing pharmacist care requiring specialized knowledge, judgment, and skill derived from the principles of biological, chemical, behavioral, social, pharmaceutical, and clinical sciences. As used in this division, "pharmacist care" includes the following:

  • Practice of engineering means any service or creative work, the adequate performance of which requires engineering education, training, and experience in the application of special knowledge of the mathematical, physical, and engineering sciences.

  • Practice of chiropractic means the adjustment of the 24 movable vertebrae of the spinal column,

  • Practice of psychology means the observation, description, evaluation, interpretation, or modification of human behavior by the application of psychological principles, methods, and procedures for the purpose of preventing or eliminating symptomatic, maladaptive, or undesired behavior and enhancing interpersonal relationships, work and life adjustment, personal effectiveness, behavioral health, and mental health. The term includes psychological testing and the evaluation or assessment of personal characteristics, such as intelligence, personality, abilities, interests, aptitudes, and neuropsychological functioning; counseling, psychotherapy, biofeedback, behavior analysis and therapy, clinical applications of hypnosis, and other therapeutic techniques based on psychological principles; diagnosis and treatment of mental and emotional disorder or disability, compulsive disorders, disorders of habit or conduct as well as of the psychological aspects of physical illness, accident, injury, or disability; and psychoeducational evaluation, therapy, remediation, and consultation. The term includes providing psychological services to individuals, families, groups, organizations, institutions, and the public regardless of whether payment is received for services rendered. The term includes supervising others who are engaged in the practice of psychology.

  • Practice of architecture means professional services, such as consultation, investigation, evaluation, planning, design, or review of material and completed phases of work in construction, alteration, or repair in connection with a public or private structure, building, equipment, works, or project if the professional service requires the application of a principle of architecture or architectural design.

  • Medical malpractice insurance means insurance against legal liability incident to the practice and provision of a medical service other than the practice and provision of a dental service.

  • Practice of athletic training means the prevention, recognition, evaluation, and treatment of injuries

  • Practice of medicine means the clinical prevention, diagnosis, or treatment of human disease, injury, or condition requiring a physician to obtain and maintain a license in compliance with the medical practice act of a member state.

  • Practice of acupuncture means the stimulation of certain points on or near the surface of the body

  • Event of Taxability means (i) a change in Law or fact or the interpretation thereof, or the occurrence or existence of any fact, event or circumstance (including, without limitation, the taking of any action by the Authority, or the failure to take any action by the Authority, or the making by the Authority of any misrepresentation herein or in any certificate required to be given in connection with this Agreement) which has the effect of causing interest paid or payable on any Tax-Exempt Loan to become includable, in whole or in part, in the gross income of the Lender or any Participant for federal income tax purposes or (ii) the entry of any decree or judgment by a court of competent jurisdiction, or the taking of any official action by the Internal Revenue Service or the Department of the Treasury, which decree, judgment or action shall be final under applicable procedural law, in either case, which has the effect of causing interest paid or payable on any Tax-Exempt Loan to become includable, in whole or in part, in the gross income of the Lender or any Participant for federal income tax purposes.

  • Practice of public accounting means the performance or the offering to perform, by a person holding oneself out to the public as a certified public accountant or a licensed public accountant, one or more kinds of professional services involving the use of accounting, attest, or auditing skills, including the issuance of reports on financial statements, or of one or more kinds of management advisory, financial advisory, or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters. However, with respect to licensed public accountants, the “practice of public accounting” shall not include attest or auditing services or the rendering of an opinion attesting to the reliability of any representation embracing financial information.

  • Determination of Taxability means and shall be deemed to have occurred on the first to occur of the following:

  • Accounting Statement means for each financial year, the following statements, namely-

  • Practice of occupational therapy means the therapeutic use of occupations for habilitation and

  • goods and services tax practitioner means any person who has been approved under section 48 to act as such practitioner;

  • Insurance Administration means, with respect to each Shared Policy, the accounting for premiums, retrospectively-rated premiums, defense costs, indemnity payments, deductibles and retentions, as appropriate, under the terms and conditions of each of the Shared Policies; and the reporting to excess insurance carriers of any losses or claims which may cause the per-occurrence, per claim or aggregate limits of any Shared Policy to be exceeded, and the distribution of Insurance Proceeds as contemplated by this Agreement.

  • Sending state means the state from which a child of a military family is sent, brought, or caused to be sent or brought.

  • Insurance Commissioner means the Insurance Commissioner

  • Ceding Commission shall have the meaning specified in Section 5.2.

  • Medical practice act means laws and regulations governing the practice of allopathic and osteopathic medicine within a member state.

  • the Commissioners means the Commissioners for Her Majesty’s Revenue and Customs;

  • Applicable Accounting Standards means Generally Accepted Accounting Principles in the United States, International Financial Reporting Standards or such other accounting principles or standards as may apply to the Company’s financial statements under United States federal securities laws from time to time.

  • Payment in lieu of taxes means those estimated tax revenues from real property in a redevelopment project area derived from real property that has been acquired by a municipality which according to the redevelopment project or plan is to be used for a private use which taxing districts would have received had a municipality not acquired the real property and adopted tax increment allocation financing and which would result from levies made after the time of the adoption of tax increment allocation financing to the time the current equalized value of real property in the redevelopment project area exceeds the total initial equalized value of real property in said area.

  • Practice of respiratory care means the (i) administration of pharmacological, diagnostic, and

  • Revenue Commissioners means the Revenue Commissioners of Ireland;