R&D Tax Credit definition

R&D Tax Credit means any tax credit received by any Credit Party or its Subsidiaries in cash pursuant to Chapter 2, Part 13 of the Corporation Tax Act 2009 or Chapter 6A, Part 3 of the Corporation Tax Act 2009.
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R&D Tax Credit means the Selling Parties’ rights to receive a Tax credit or payment from any Canadian Taxing Authority, or to have any such amount applied to reduce any such Selling Parties’ Tax payable, in connection with any previously completed fiscal years, and up to the Closing Date for any stub period.
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R&D Tax Credit has the meaning given in Schedule 9;
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Examples of R&D Tax Credit in a sentence

  • Description: Chapter 271, Laws of 2007 (SB 134) enacted the R&D Tax Credit.

  • The company received this amount to pre-finance its R&D Tax Credit receivable.

  • These trends have been supported through a range of measures including improvements in fiscal measures to support research and development (modifications to the R&D Tax Credit were announced in October 2013, following a review of the scheme), supports for higher education-industry linkages and supports for in-company R&D and start-up companies.

  • As rental costs are a substantial cost for most small and micro sized companies, the disallowance of rent as qualifying expenditure on R&D significantly diminishes the attractiveness of the R&D Tax Credit for such companies.

  • Atkinson, “Expanding the R&D Tax Credit to Drive Innovation, Competitiveness, and Prosperity” (Washington: Information Technology and Innovation Foundation, April 2007).

  • In the interim, the amount of expenditure eligible for the R&D Tax Credit on a full volume basis (without reference to the 2003 base year) is being increased from €200,000 to €300,000.Target: This measure will reduce the impact of the base year on companies who had significant R&D expenditure in 2003 and it will assist smaller companies to access the credit without reference to the base year.

  • Extension of R&D Tax Credit to innovation expenditures: Evidence from France.

  • The Research and Development (R&D) Tax Credit is designed to reward companies for increasing their R&D expenditures in a single year.

  • Let gi : Yi → Q be an i-invertible map of an i-dimensional com- pactum Yi. The map g = ⊔{gi | i ∈ N} : Y = ⊔{Yi | i ∈ N} → Q is C-invertible for the class C of finite-dimensional compacta.

  • D is Capitalized, and amortized over a five-year period and is defined in the U.S. Federal R&D Tax Credit Regulation.


More Definitions of R&D Tax Credit

R&D Tax Credit means a research & development tax credit payable under Part 13 of the Corporation Tax Act 2009 in respect of:
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R&D Tax Credit means the Research and Development tax credit to which the Company is entitled.
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R&D Tax Credit means the amount of tax credits to which any member of the Company Group is unconditionally entitled, but has not received, as of the Measurement Time, pursuant to Part 13 of the Corporation Tax Xxx 0000 or Part 6 of the Capital Allowances Act 2001 in respect of the period ended December 31, 2020.
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R&D Tax Credit means the cash payment due from HM Revenue & Customs to the Company pursuant to section 1054 of the United Kingdom Corporation Tax Act 2009 in respect of qualifying R&D Expenditure incurred by the Company on or before 30 November 2016 in respect of which an amount was included in the Cash Balances as the R&D Tax Credit Amount;
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R&D Tax Credit means the Italian corporate income tax credit for research and development activities provided by Italian Law n. 145 of 23 December 2013, as amended and supplemented from time to time.
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R&D Tax Credit means an R&D tax credit within the meaning of section 1054 of the Corporation Tax Axx 0000.
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Related to R&D Tax Credit

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

  • Input Tax Credit means the credit of input tax;

  • Tax Credit means a credit against, relief or remission for, or repayment of any Tax.

  • Tax Credits means any state, local and/or federal production tax credit, tax deduction, and/or investment tax credit specific to the production of renewable energy and/or investments in renewable energy facilities.

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

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

  • Indemnified Tax means (a) Taxes, other than Excluded Taxes, imposed on or with respect to any payment made by or on account of any obligation of a Credit Party under any Loan Document and (b) to the extent not otherwise described in clause (a), Other Taxes.

  • Combined Tax Return means a Tax Return filed in respect of U.S. federal, state, local or non-U.S. income Taxes for a Combined Group, or any other affiliated, consolidated, combined, unitary, fiscal unity or other group basis (including as permitted by Section 1501 of the Code) Tax Return of a Combined Group.

  • Net Tax Benefit has the meaning set forth in Section 3.1(b) of this Agreement.

  • working tax credit means a working tax credit under section 10 of the Tax Credits Act 2002;

  • Recovered tax increment value means, except as otherwise

  • Tax Attribute means a net operating loss, net capital loss, unused investment credit, unused foreign tax credit, excess charitable contribution, general business credit or any other Tax Item that could reduce a 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.

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

  • Pre-Tax Income means income, as determined by GAAP, prior to deduction of the Bonus Pool (as hereinafter defined) and income taxes, and if applicable, after the deduction of any bonus pool of a future officer bonus plan adopted by the Company relating to an applicable Award Year and adjustments approved by the Board as described herein.

  • Excluded Tax means any Tax imposed by any jurisdiction on the net income of the Note Holder;

  • Base Tax Year means the property tax levy year used

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

  • Consolidated Tax Expense means, for any period, the tax expense of Holdings and its Subsidiaries, for such period, determined on a consolidated basis in accordance with GAAP.

  • Treaty Lender means a Lender which:

  • Assumed Tax Rate means the highest effective marginal combined U.S. federal, state and local income tax rate for a Fiscal Year prescribed for an individual or corporate resident in New York, New York (taking into account (a) the nondeductiblity of expenses subject to the limitation described in Section 67(a) of the Code and (b) the character (e.g., long-term or short-term capital gain or ordinary or exempt income) of the applicable income, but not taking into account the deductibility of state and local income taxes for U.S. federal income tax purposes). For the avoidance of doubt, the Assumed Tax Rate will be the same for all Partners.

  • Tax Revenues means the Personal Income Taxes and such other revenues, including Alternative Revenues (but excluding Building Aid), as the Authority may derive directly from the State from taxes imposed by the City or the State and collected by the State.

  • Realized Tax Detriment means, for a Taxable Year, the excess, if any, of the Actual Tax Liability over the Hypothetical Tax Liability. If all or a portion of the actual liability for such Taxes for the Taxable Year arises as a result of an audit by a Taxing Authority of any Taxable Year, such liability shall not be included in determining the Realized Tax Detriment unless and until there has been a Determination.

  • Available Tax Increment means the Gross Tax Increment received by the City from Hennepin County during the period preceding each semi-annual Payment Date, less (i) the amount of tax increment, if any, which the City must pay to the school district, the county and the state pursuant to Minnesota Statutes, Sections 469.177, Subds. 9 and 11; 469.176, Subd. 4h; and 469.175, Subd. 1a, as the same may be amended from time to time, (ii) actual administrative costs of the City in an amount not to exceed 10% of Gross Tax Increment.

  • Presumed Tax Rate means the highest effective marginal statutory combined U.S. federal, state and local income tax rate prescribed for an individual residing in New York City (taking into account (i) the deductibility of state and local income taxes for U.S. federal income tax purposes, assuming the limitation of Section 68(a)(2) of the Code applies and taking into account any impact of Section 68(f) of the Code, and (ii) the character (long-term or short-term capital gain, dividend income or other ordinary income) of the applicable income).

  • Tax Deduction means a deduction or withholding for or on account of Tax from a payment under a Finance Document.