Tax Annex definition

Tax Annex has the meaning set forth in ‎Section 5.12(i).
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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.
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Tax Annex means that Tax Annex attached hereto as Annex Five.
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Examples of Tax Annex in a sentence

  • See Tax Annex to the St. Petersburg G20 Leaders’ Declaration available at: http://www.whitehouse.gov/sites/default/files/image/files/g-20taxannex.pdf.

  • G20 Leaders Declaration meeting in St. Petersburg including the Tax Annex to G20 leaders declaration; see <https://www.oecd.org/g20/ summits/saint-petersburg/Tax-Annex-St-Petersburg-G20-Leaders- Declaration.pdf> (last visited 22 March 2017).integrity of tax systems because businesses that operate across borders can use BEPS to gain a competitive advantage over enterprises that operate at a domestic level.

  • 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.

  • 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.

  • Tax Annex to the St. Petersburg G20 Leader’s Declaration, para.3 (G20 2013).

  • 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.

  • Russia G20, Tax Annex to the St. Petersburg G20 Leaders’ Declaration, para.

  • 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.

  • 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).


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.
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Related to Tax Annex

  • Straddle Tax Period means any taxable period beginning on or before and ending after the Closing Date.

  • Transaction Tax Deductions means any Tax deductions relating to (i) any pay down or satisfaction of Company Indebtedness or other Indebtedness, (ii) the payment or incurrence of any Transaction Expenses or Transaction Bonus Payments and (iii) any other deductible payments attributable to the Contemplated Transactions economically borne by the Seller. For this purpose, any success-based fees shall be treated as deductible in accordance with Rev. Proc. 2011-29.

  • 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.

  • Post-Closing Tax Period means any taxable period beginning after the Closing Date and, with respect to any Straddle Period, the portion of such Straddle Period beginning after the Closing Date.

  • Pre-Distribution Tax Period means any taxable period (or portion thereof) that ends on or before the Distribution Date.

  • 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).

  • UK Tax Confirmation means a confirmation by a Lender that the person beneficially entitled to interest payable to that Lender in respect of an advance under a Loan Document is either:

  • MUNICIPAL TAXABLE INCOME means the following:

  • 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.

  • Post-Distribution Tax Period means a Tax period beginning and ending after the Distribution Date.

  • Marginal Tax Rate means the maximum marginal regular Federal individual income tax rate applicable to ordinary income or the maximum marginal regular Federal corporate income tax rate, whichever is greater.

  • Backup Annual Special Tax means the Special Tax of that name described in Section E.

  • Transaction Payroll Taxes means the employer portion of any employment or payroll Taxes with respect to any bonuses, severance, option cashouts, Change in Control Payments or other compensatory payments in connection with the transactions contemplated by this Agreement, whether payable by Buyer, the Company or its Subsidiaries.

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

  • 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.

  • Tax Period means, with respect to any Tax, the period for which the Tax is reported as provided under the Code or other applicable Tax Law.

  • Post-Closing Straddle Period means the portion of a Straddle Period beginning the day after the Closing Date.

  • Final Tax Amount has the meaning set forth in Section 4.01(b)(ii).

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

  • Net Taxable Income has the meaning set forth in Section 4.01(b)(i).

  • Transaction Taxes has the meaning set forth in Section 6.01.

  • Applicable Tax State means the State in which the Owner Trustee maintains its Corporate Trust Office, the State in which the Owner Trustee maintains its principal executive offices and the State of Michigan.

  • non-taxable territory means the territory which is outside the taxable territory;

  • Straddle Period means any Tax period beginning before or on and ending after the Closing Date.

  • Additional Taxes means taxes, duties or other governmental charges imposed on the Trust as a result of a Tax Event (which, for the sake of clarity, does not include amounts required to be deducted or withheld by the Trust from payments made by the Trust to or for the benefit of the Holder of, or any Person that acquires a beneficial interest in, the Securities).