Tax Residency Certificate definition

Tax Residency Certificate means a certificate issued by the applicable Tax Governmental Authority in which the holder of such certificate resides confirming that such certificate holder is considered a tax resident of such state, which is valid in the tax year during which the Exchange Agent pays the Merger Consideration to such holder.
Tax Residency Certificate means a tax residency certificate issued by the Mauritius Revenue Authority in Mauritius;
Tax Residency Certificate means an original notarised and apostilled certificate issued by the competent Governmental Entity of the Lessor’s Tax Jurisdiction confirming that the Lessor is resident of the Lessor Tax Jurisdiction for the purposes of the Tax Treaty.

Examples of Tax Residency Certificate in a sentence

  • The Tax Residency Certificate shall be duly verified by the Government of the Country or the specified territory of the assessee of which the assessee claims to be a resident for the purposes of tax.

  • The above benefit may be available subject to satisfying relevant conditions prescribed under ITA including but not limited to availability of Tax Residency Certificate, non-applicability of General Anti-Avoidance Rule (“GAAR”) and providing and maintaining necessary information and documents as prescribed under ITA as well as satisfying the relevant conditions under the respective DTAA including anti-abuse measures under the MLI, if applicable.

  • However, such a non-resident unit holder will be required to provide appropriate documents to the Fund, to be entitled to a beneficial rate under such DTAA.As per Finance Act, 2012 a non-resident shall not be entitled to claim treaty benefits, unless the non-resident obtains a Tax Residency Certificate (‘TRC’) from their home country, containing such particulars as specified in notification no.

  • As per section 90(4) of the Act, a non-resident shall not be entitled to claim treaty benefits, unless the non-resident obtains a Tax Residency Certificate (‘TRC’) of being a resident of his home country.

  • In order to claim Treaty benefits, the non-resident investor has to furnish the Tax Residency Certificate (‘TRC’) issued by the foreign tax authorities.

  • As per section 90(4) of the Act, a non-resident shall not be entitled to claim treaty benefits, unless the non- resident obtains a Tax Residency Certificate (‘TRC’) of being a resident of his home country.

  • The Tax Residency Certificate (TRC) should be in original or a photocopy duly attested either from a Notary Public in India or from the Indian Embassy/High Commission/Consulate in the country whose authorities have issued such TRC.

  • The non-resident supplier shall furnish a Tax Residency Certificate (Certificate from the income tax authorities of the country of which it is a tax resident, to the effect that, the supplier is liable to tax in that country by reason of it being a tax resident under the relevant tax laws of that country) within 15 days from the date of issue of LOA.

  • The above benefit may be available subject to satisfying relevant conditions prescribed under ITA including but not limited to availability of Tax Residency Certificate, non- applicability of General Anti-Avoidance Rule (“GAAR”) and providing and maintaining necessary information and documents as prescribed under ITA as well as satisfying the relevant conditions under the respective DTAA including anti-abuse measures under the MLI, if applicable.

  • As per the Finance Act 2013, in order to claim the benefits under the DTAA, the assessee would have to provide a “certificate of his being resident” (commonly known as Tax Residency Certificate) from the government of the country in which he is a resident.

Related to Tax Residency Certificate

  • Solvency Certificate means a Solvency Certificate of the chief financial officer (or the equivalent thereof) of each of Holdings and Company substantially in the form of Exhibit F‑2.

  • Incumbency Certificate has the meaning specified in Section 3(b) hereof.

  • Occupancy Certificate means the occupancy certificate, or such other certificate by whatever name called, issued by the competent authority permitting occupation of any building, as provided under local laws, which has provision for civic infrastructure such as water, sanitation and electricity;

  • Trustee Incumbency Certificate has the meaning specified in Section 2.05(b).

  • Tax Certificate means the Tax Certificate and Agreement, dated the Closing Date, executed and delivered by the Governmental Lender and the Borrower.

  • U.S. Tax Certificate has the meaning assigned to such term in Section 2.17(f)(ii)(D)(2).

  • Allocation Certificate has the meaning set forth in Section 1.12(b).

  • Non-Bank Tax Certificate shall have the meaning provided in Section 5.4(e)(ii)(B)(3).

  • FIRPTA Certificate an affidavit from the Annual Conference pursuant to Section 1445(b)(2) of the Code in the form attached hereto as Exhibit D, and on which Buyer is entitled to rely, that Seller is not a “foreign person” within the meaning of Section 1445(f)(3) of the Code

  • Closing Certificate means the closing certificate of the Company in the form of Exhibit B hereto.

  • Tax Clearance Certificate means a tax clearance certificate issued by the South African Revenue Services (SARS) confirming that the natural or juristic person is a registered tax payer.

  • Secretary’s Certificate has the meaning set forth in Section 2.2(a)(vi).

  • Income Certification means a Tenant Income Certification and a Tenant Income Certification Questionnaire in the form attached as Exhibit B hereto or in such other comparable form as may be provided by the Issuer to the Owner, or as otherwise approved by the Issuer.

  • practising certificate means a document issued by the Relevant Professional Body entitling you to provide legal services;

  • Release Certificate means a Release Certificate in the form attached to this Appendix "C" as Schedule 2 executed by a duly authorized officer of the Custodian and delivered by the Custodian to the applicable Fund by facsimile transmission or in such other manner as such Fund and the Custodian may agree in writing.

  • Temporary Certificate means a certificate issued pursuant to subdivision (d) of section 7 of this local law.

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

  • 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.

  • Tax Compliance Certificate as defined in Section 5.9.2(b)(iii).

  • Tax credit certificate means a certificate issued by the office that:

  • Pricing Certificate means a Pricing Certificate substantially in the form of Exhibit C hereto, properly completed and signed by an Authorized Officer of the Borrower.

  • Class N Certificate means any of the Certificates with a "Class N" designation on the face thereof, substantially in the form of Exhibit A-4 attached hereto, and evidencing a portion of a class of "regular interests" in REMIC III for purposes of the REMIC Provisions.

  • United States Tax Compliance Certificate has the meaning specified in Section 3.01.

  • Non-Bank Certificate has the meaning specified in Section 3.01(b).

  • Interim Payment Certificate means a payment certificate issued under Clause 14 [Contract Price and Payment], other than the Final Payment Certificate.

  • Closing Date Certificate means a Closing Date Certificate substantially in the form of Exhibit F-1.