tax position definition

tax position means an assumption underlying one or more aspects of a tax return, including whether or not—
tax position means a position or approach with regard to tax under one or more tax laws, including without limitation a position or approach with regard to—
tax position is defined in Section 10.2(d)(i)(A).

More Definitions of tax position

tax position shall have the meaning ascribed to it in the Letter Agreement.
tax position. , in relation to a person, means the personʼs position —
tax position means an assumption underlying one or more aspects of a tax return, including whether or not— (a) an amount, transaction, event or item is taxable; (b) an amount or item is deductible or may be set-off; (c) a lower rate of tax than the maximum applicable to that class of taxpayer, transaction, event or item applies; or (d) an amount qualifies as a reduction of tax payable; and
tax position means the position of a person (whether living or dead or, for a corporation, whose incorporation has ended) in relation to any or all of the following at any time or for any period —
tax position is very broadly defined and means:-
tax position means an assumption underlying one or more aspects of a tax return, in- cluding whether or not—
tax position means payments made by an Employer for the benefit of its employees to SIMRP and/or the claim payments from a SIMRP to a Policyholder do not constitute "wages"