tax resident definition
tax resident means a Holder that:
tax resident means an Investor who is: (i) resident in New Zealand under the Income Tax ▇▇▇ ▇▇▇▇; (ii) is engaged in business in New Zealand through a fixed establishment in New Zealand; or (iii) both; Optional Service means a service that a Borrower may opt in to when taking out a Loan;
tax resident means refers to the definition of tax residence by each participating jurisdiction as provided on [http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/#id.en.347760\]. In general, you will find that tax residence is the country/jurisdiction in which you live. Special circumstances may cause you to be resident elsewhere or resident in more than one country/jurisdiction at the same time (dual residency). For more information on tax residence, please consult your tax adviser or the information at the OECD automatic exchange of information portal mentioned above.
More Definitions of tax resident
tax resident means any person to whom resident withholding tax applies in relation to the holding of the Notes, in accordance with New Zealand tax legislation (or to whom resident withholding tax would not apply if that person was not exempted from resident withholding tax on payments of interest), and "non-tax resident" shall be construed accordingly.
tax resident means resident in New Zealand for tax purposes or engaged in business in New Zealand through a fixed establishment in New Zealand, and "non-tax resident" shall be construed accordingly.
tax resident means a tax resident under an international agreement on exchange of information.
tax resident term was specified. It means natural persons, who are actually in Russia at least 183 calendar days during 12 months in succession, but not during a calendar year as it was set earlier. The list of documents, which should be submitted to the tax bodyby the taxpayer following the results of tax and reporting periods, are specified. Tax authorities don’t have right to request from taxpayer additional information and documents, which are not specified in the Tax Code, during the desk audits. Tax statements (tax computations on advance payments, charges calculations), according to which taxpayers dispensed from obligation to pay taxes and charges in connection with the application of special tax treatments, souldn’t be submitted to the tax authorities. Request to noterize the copies of the documents, except for the cases, when the obligatory notarization of the documents copies is stipulated by the legislation, is prohibited. Procedure for requesting documents and
tax resident means a person resident in New Zealand for New Zealand income tax purposes or engaged in business in New Zealand through a fixed establishment in New Zealand, and non-tax resident shall be construed accordingly; and written and in writing includes all means of reproducing words in a tangible and permanently visible form. A reference to any accounting term or expression shall, unless otherwise defined herein, be a reference to such term or expression as it is generally interpreted in accordance with GAAP.
tax resident means a resident in the United Kingdom for tax purposes (including where a person or entity is resident in United Kingdom and in any other jurisdiction under the respective domestic laws of the United Kingdom and such other jurisdiction). Account Holder means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account. A person, other than a Financial Institution, holding a Financial Account for the benefit or account of another person as agent, custodian, nominee, signatory, investment advisor, or intermediary, is not treated as holding the account for purposes of the Common Reporting Standard, and such other person is treated as holding the account. In the case of a Cash Value Insurance Contract or an Annuity Contract, the Account Holder is any person entitled to access the Cash Value or change the beneficiary of the contract. If no person can access the Cash Value or change the beneficiary, the Account Holder is any person named as the owner in the contract and any person with a vested entitlement to payment under the terms of the contract. Upon the maturity of a Cash Value Insurance Contract or an Annuity Contract, each person entitled to receive a payment under the contract is treated as an Account Holder.