Examples of Tax Definitions in a sentence
The ICAV will only be subject to tax on chargeable events in respect of Shareholders who are Taxable Irish Persons (generally persons who are resident or ordinarily resident in Ireland for tax purposes - see Certain Tax Definitions below for more details).
Certain Irish Tax Definitions Residence – CompanyA company which has its central management and control in Ireland is resident in Ireland irrespective of where it is incorporated.
Tax Definitions For the purposes of the above Irish taxation section, the following definitions shall apply.
The Company will only be subject to tax on chargeable events in respect of Shareholders who are Taxable Irish Persons (as per the Certain Irish Tax Definitions section below).
Clarify Definitions in the Profits Tax Definitions and operational valuation rules affect the profits tax as well as the dividends and other payments to minority shareholders.
Please refer the Irish Tax Definitions outlined at the end of this Section.
Certain Irish Tax Definitions Residence – Company (which includes any body corporate, including an ICAV)A company which has its central management and control in Ireland is resident in Ireland irrespective of where it is incorporated.
Certain Irish Tax Definitions Residence – Company (which includes any body corporate, including an ICAV) A company which has its central management and control in Ireland is resident in Ireland irrespective of where it is incorporated.
If this position changes in the future and the application of a lower rate results in repayment to the ICAV or a Fund, the Net Asset Value of the relevant Fund will not be restated and the benefit will be allocated to the existing Shareholders at the time of repayment.Certain Tax Definitions Residence – CompanyPrior to Finance Act 2014, company residence was determined with regard to the long-established common law rules based on central management and control.
Certain Irish Tax Definitions Residence – Companies (which includes any body corporate, including an ICAV) A company which has its central management and control in Ireland is resident in Ireland irrespective of where it is incorporated.