Tax Practices definition

Tax Practices means the policies, procedures and practices customarily and consistently employed by the Pre-Spin Group in the preparation and filing of, and positions taken on, any Tax Returns of the Parent Affiliated Group or any Pre-Spin Member (or group thereof) for any Pre-Distribution Tax Period.

Tax Practices has the meaning set forth in Section 2.01 of this Agreement.

Tax Practices means the policies, procedures and practices customarily and consistently employed by the Pre-Spin Group in the preparation and filing of, and positions taken on, any Tax Returns of the Integra Affiliated Group or any Pre-Spin Member (or group thereof) for any Pre-Distribution Tax Period.

Examples of Tax Practices in a sentence

• The OECD Forum on Harmful Tax Practices (FHTP) will conduct annual monitoring of the enforcement of the “substantial activities” requirements in practice by no or nominal tax jurisdictions, such as the Cayman Islands, in addition to monitoring of preferential regimes of most other jurisdictions that are members of the Base Erosion and Profit Shifting (BEPS) Inclusive Framework.

• This guidance is being published now, to enable industry to engage and provide feedback, however is to be treated as a work in progress recognising that further technical aspects will develop through further discussions with the Organisation for Economic Co-operation and Development Forum on Harmful Tax Practices and the European Union Code of Conduct Group on Business Taxation.

• Each party shall cooperate and assist the other party in the preparation and filing of all Tax and Information Returns subject to Section 2(a) and submit to the other party (i) all necessary filing information in a manner consistent with past Tax Practices and (ii) all other information reasonably requested by the other party in connection with the preparation of such Tax and Information Returns promptly after such request.

• As a BEPS Associate and a member of the Forum on Harmful Tax Practices (FHTP), Malaysia has to comply with the ‘Base Erosion Profit Shifting (BEPS) Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance’ Action 5 Report.

• BEPS Action 6 on Treaty Shopping aims to prevent the abuse of double tax treaties by interposed shell entities.14 In addition, the Commission and Member States are also actively promoting fair taxation in international fora to fight harmful tax practices at worldwide level, e.g. the OECD Forum on Harmful Tax Practices (FHTP).

More Definitions of Tax Practices

Tax Practices the most recently applied policies, procedures and practices employed by the Pre-Spin-off Group in the preparation and filing of, and positions taken on, any Tax Returns of Getty or any Pre-Spin-off Member or Pre-Spin-off Affiliate for any Pre-Closing Taxable Period. "Tax Return(s)" -- with respect to any corporation or Affiliated Group, all returns, reports, estimates, information statements, declarations and other filings relating to, or required to be filed in connection with, the payments or refund of any Tax for any Taxable Period.

Tax Practices means the most recently applied policies, procedures and practices employed by the Pre-Distribution Group in the preparation and filing of, and positions taken on, any Tax Returns of Company or any Pre-Distribution Member for any Pre-Distribution Taxable Period.

Tax Practices the most recently applied policies, procedures and practices employed by the Allergan Group in the preparation and filing of, and positions taken on, any Tax Returns of Allergan or any Pre-Distribution Member or Allergan Affiliate for any Pre-Closing Taxable Period.

Tax Practices the most recently applied policies, procedures and practices employed by the Stac Pre-Spin-Off Group in the preparation and filing of, and positions taken on, any Tax Returns of the Company or any Company Affiliate for any Pre-Closing Taxable Period.

Tax Practices means the most recently applied policies, procedures and practices employed by Holding in the preparation and filing of, and positions taken on, any Tax Returns of Holding for any Preclosing Taxable Period.

Tax Practices the most recently applied policies, procedures and practices employed by CLJ or the Pre-Closing Group in the preparation and filing of, and positions taken on, any Tax Returns of CLJ or any Pre-Closing Member or Pre-Closing Affiliate for any Pre-Closing Taxable Period. "Tax Return(s)" -- all returns, reports, estimates, information statements, declarations and other filings relating to, or required to be filed with a Taxing Authority in connection with, the payments or refund of any Tax for any Taxable Period.

Tax Practices the most recently applied policies, procedures and practices employed by the Hilton Group in the preparation and filing of, and positions taken on, any Tax Returns of Hilton or any Pre-Distribution Member or Hilton Affiliate for any Pre-Closing Taxable Period.