Tax CPA definition

Tax CPA means Coopers & Lybrxxx xx a comparable firm of internationally recognized certified public accountants mutually agreed upon by CBI and Convergys. Any term used in this Agreement that is not defined in this Agreement shall, to the extent the context requires, have the meaning assigned to it in the Code or the applicable Treasury regulations thereunder (as interpreted in administrative pronouncements and judicial decisions) or in comparable provisions of applicable law.
Tax CPA has the meaning ascribed to it in Section 7.6.

Examples of Tax CPA in a sentence

  • The Parties shall respond promptly to any reasonable request for information made by the Tax CPA, and shall provide the Tax CPA with any oral or written statements, explanations or information regarding such dispute, provided that a Party shall receive timely any written material prepared by the other Party and provided by such Party to the Tax CPA to support such statements, explanations or information.

  • In the event of a disagreement between the Tax Administrators or between the CBI Group or the Convergys Group, all computations or recomputations of any Tax liability, Tax rate or other similar items, and all determinations of the amount of payments or repayments will be reviewed by the Tax CPA, with the cost of such review being shared equally by the disputing Groups.

  • Such amounts will be reasonably determined by the Tax Administrators and the Tax CPA.

  • Notwithstanding anything to the contrary in this Agreement, CBI and Convergys will share equally the cost of the Tax CPA connected with reviewing the Consolidated Return.

  • Absent manifest error, the decisions of the Tax CPA shall be final, conclusive and binding upon the Parties.

  • The fees and expenses charged by the Tax CPA shall be borne equally by the Parties.

  • Based upon computations to be prepared by the effected Group and approved by the Tax Administrators and the Tax CPA, an adjusting payment equal to the difference between amounts previously paid with respect to estimated taxes for the Consolidated Return shall be made by one Group to the other on or before October 15, 1999 based on the Consolidated Return as filed.

  • Following the Distribution Date, at the request of the Tax Administrators, Convergys, on behalf of the Convergys Group, shall make payment to CBI equal to the excess of the estimated liability of the Convergys Group for the Tax owing under the Consolidated Return (as reasonably determined by the Tax Administrators and the Tax CPA) over the prior payments made by such Group in respect of such Tax.

  • According to the VOX Mirror report (Bekkevold and Guthu, 2010), in 2008-2009 26.292 immigrants participated to these courses, approximately 6% of the adult immigrant population in 2008.

  • Not later than 30 days after receiving notice of such dispute, the Tax CPA shall resolve such dispute and notify the Parent and the Purchaser in writing of its decisions regarding such dispute.


More Definitions of Tax CPA

Tax CPA means a firm of internationally recognized certified public accountants selected by Destinations with the consent of the other Companies, which consent shall not be unreasonably withheld or delayed, and employed by (and at the expense of) Destinations to prepare and sign the Consolidated Return and any amendment of the Consolidated Return or any Prior Period Consolidated Return. The initial Tax CPA shall be Arthxx Andexxxx XXX. "Tax Credits" shall include all credits against Tax pursuant to Subtitle A, Chapter 1, Part IV of the Code. "Tax Item" shall mean any net operating loss, net capital loss, deduction or credit (including, but not limited to, any FTC). "WD" shall have the meaning assigned to such term in the recitals to this Agreement. Section 2.

Related to Tax CPA

  • Income Tax Return means any Tax Return relating to Income Taxes.

  • 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).

  • 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 means any federal, state, local, or foreign income tax, including any interest, penalty, or addition thereto, whether disputed or not.

  • Income Tax Returns means all Tax Returns relating to Income Taxes.

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

  • Non-Income Tax Return means any Tax Return relating to any Tax other than an Income Tax.

  • Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • 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.

  • Tax Audit means any audit, assessment, or other examination relating to Taxes by any Tax Authority or any judicial or administrative proceedings relating to Taxes.

  • Tax Regulatory Agreement means the Tax Regulatory Agreement dated as of the date hereof by and among the Company, the Issuer and the Trustee.

  • Tax Ruling as used in this Agreement, shall mean a written ruling of a taxing authority relating to Taxes. "Closing Agreement", as used in this Agreement, shall mean a written and legally binding agreement with a taxing authority relating to Taxes.

  • Tax Costs which shall mean any and all real estate taxes and other similar charges on real property or improvements, assessments, water and sewer charges, and all other charges assessed, reassessed or levied upon the Project and appurtenances thereto and the parking or other facilities thereof, or the real property thereunder (collectively the "Real Property") or attributable thereto or on the rents, issues, profits or income received or derived therefrom which are assessed, reassessed or levied by the United States, the State of California or any local government authority or agency or any political subdivision thereof, and shall include Landlord's reasonable legal fees, costs and disbursements incurred in connection with proceedings for reduction of Tax Costs or any part thereof; provided, however, if at any time after the date of this Lease the methods of taxation now prevailing shall be altered so that in lieu of or as a supplement to or a substitute for the whole or any part of any Tax Costs, there shall be assessed, reassessed or levied (a) a tax, assessment, reassessment, levy, imposition or charge wholly or partially as a net income, capital or franchise levy or otherwise on the rents, issues, profits or income derived therefrom, or (b) a tax, assessment, reassessment, levy (including but not limited to any municipal, state or federal levy), imposition or charge measured by or based in whole or in part upon the Real Property and imposed upon Landlord, then except to the extent such items are payable by Tenant under Article 6 below, such taxes, assessments, reassessments or levies or the part thereof so measured or based, shall be deemed to be included in the term "Direct Costs." In no event shall Tax Costs included in Direct Costs for any year subsequent to the Base Year be less than the amount of Tax Costs included in Direct Costs for the Base Year. In addition, when calculating Tax Costs for the Base Year, special assessments shall only be deemed included in Tax Costs for the Base Year to the extent that such special assessments are included in Tax Costs for the applicable subsequent calendar year during the Term.

  • 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.

  • Tax Certificate means the Federal Tax Certificate executed and delivered by the City on the Date of Original Issue of any Bond issued as a Tax-Exempt Bond, as the same may be amended or supplemented in accordance with its provisions.

  • 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.

  • Transaction Payroll Taxes means all employer portion payroll or employment Taxes incurred in connection with any bonuses, option cash-outs or other compensatory payments in connection with the Transactions.

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

  • Tax return preparer means any individual described in Section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15 .

  • Tax Statement means a statement in reasonable detail setting forth a comparison of the Taxes for a Tax Year with the Base Taxes.

  • Income Tax Expense means, with respect to the Borrowers, for any period, the aggregate, without duplication, of all Taxes on the income of such Person for such period, whether current or deferred, determined on a Modified Consolidated Basis.