Tax Annex definition

Tax Annex has the meaning set forth in ‎Section 5.12(i).
Tax Annex means the document attached at Appendix 9 which specifies the conditions for implementation of all the principles and all the tax and customs rules deriving from this Convention and from certain provisions of the Legislation in Force. This Tax Annex shall form an integral part of this Convention as an implementing measure, and shall always be read in relation with the tax and customs provisions of this Convention. For the purposes of this Convention, any reference to SIMFER S.A. and its Affiliates in the Tax Annex shall be construed as a reference to the Infrastructure Owner, the Infrastructure Operator and their respective Affiliates.
Tax Annex means that Tax Annex attached hereto as Annex Five.

Examples of Tax Annex in a sentence

  • Subject to the provisions of the Tax Annex, Seller shall prepare each such Tax Return in a manner consistent with past practices unless otherwise required by Applicable Law and shall submit each such Tax Return to Parent for Parent’s review and comment at least 15 Business Days prior to the due date (with all extensions) for such Tax Return.

  • Seller shall reflect all comments with respect to matters with respect to which Parent is given express control pursuant to the Tax Annex, as well as any other reasonable comments requested by Parent.

  • This report asks for Member approval to write-off irrecoverable accounts each one over £2,000 in value, for National Non- Domestic Rates (Annex A), Sundry Debtors (Annex B), Housing Benefit Overpayments (Annex C) and Council Tax (Annex D) as per the attached confidential Schedules.

  • ECOSOC, Report of the Secretary-General on the ‘Eleventh meeting of the Ad Hoc Group of Experts on International Cooperation in Tax Matters’ (E/2004/51).G20, Saint Petersburg G20 Leaders’ Declaration (5-6 September 2013).G20, Tax Annex to the Saint Petersburg G20 Leaders Declaration (September 2013).

  • In the event of any conflict between the provisions of this ‎Section 5.12 or the Tax Annex and the provisions of Section ‎10, the provisions of this ‎Section 5.12 and the Tax Annex shall control with respect to Taxes.

  • OJ: Official Journal of the European Union VAT: Value Added Tax Annex I: Model request for the setting up of an ERIC Formal request for the setting-up of the full name of the proposed ERIC ] as an European Research Infrastructure Consortium (ERIC) All members of the future ERIC having agreed to the documents listed below, [ name of Country 1 ] [ name of Country 2 ] etc.hereby request the European Commission to set-up the [ full name of the proposed ERIC ] as an ERIC with the Statutes attached hereto.

  • With respect to each Fiscal Year (or portion thereof) in which the Company is classified as a partnership for U.S. Federal income tax purposes, all matters relating to U.S. income taxes shall be governed by the U.S. Tax Annex attached as Schedule 5 hereto (the “Tax Annex”), which is hereby incorporated by reference; provided, however, that the provisions of the Tax Annex shall apply only with respect to Holders that are subject to U.S. Federal income tax.

  • As mentioned in the introduction of this paper, the OECD published an ‘Action Plan on Base Erosion and Profit Shifting’ launched in July 2013.158 It was fully affirmed by the G20 Finance Ministers and Central Bank Governors at the July 2013 meeting in Moscow and the G20 Heads of State meeting in Saint-Petersburg in September 2013, resulting in a Tax Annex attached to the G20 Saint Petersburg Declaration.

  • An individual capital account (the "Capital Account") shall be maintained by the Company for each Member as provided in the Tax Annex.

  • The amounts of the items of Company income, gain, loss, or deduction available to be specially allocated pursuant to Section 3(d)(i) through (ii) ("Other Items") of this Tax Annex shall be determined by applying rules analogous to those set forth in clauses (1) through (7) above.


More Definitions of Tax Annex

Tax Annex means the Annex to this Agreement captioned "Tax Annex", which shall constitute an integral part of this Agreement.

Related to Tax Annex

  • Applicable Tax Rate means the estimated highest aggregate marginal statutory U.S. federal, state and local income, franchise and branch profits tax rates (determined taking into account the deductibility of state and local income taxes for federal income tax purposes and the creditability or deductibility of foreign income taxes for federal income tax purposes) (“Tax Rate”) applicable to any Partner on income of the same character and source as the income allocated to such Partner pursuant to Sections 5.04(a) and (b) for such fiscal year, fiscal quarter or other period, as determined by the Tax Matters Partner in its discretion; provided that, in the case of a Partner that is a partnership, grantor trust or other pass-through entity under U.S. federal income tax law, the Tax Rate applicable to such Partner for purposes of determining the Applicable Tax Rate shall be the weighted average of the Tax Rates of such Partner’s members, grantor-owners or other beneficial owners (weighted in proportion to their relative economic interests in such Partner), as determined by the Tax Matters Partner in its discretion; provided, further, that if any such member, grantor-owner or other beneficial owner of such Partner is itself a partnership, grantor trust or other pass-through entity similar principles shall be applied by the Tax Matters Partner in its discretion to determine the Tax Rate of such member, grantor-owner or other beneficial owner.

  • U.S. Tax Compliance Certificate has the meaning specified in Section 3.01(e)(ii)(B)(III).