No Obligor other than the Parent may be a member of a Value Added Tax Group except Obligors that are members of the Avis Europe Group with other members of the Avis Europe Group.
value added tax means value added tax charged in accordance with the Value Added Tax Act 1994.
VAT means value added tax in accordance with the provisions of the Value Added Tax ▇▇▇ ▇▇▇▇.
Income Taxes means any Tax which is based upon, measured by, or calculated with respect to (i) net income or profits (including, but not limited to, any capital gains, gross receipts, value added or minimum Tax) or (ii) multiple bases (including, but not limited to, corporate franchise, doing business or occupation Taxes) if one or more of the bases upon which such Tax may be based, by which it may be measured, or with respect to which it may be calculated is described in clause (i) of this sentence.
Income Tax Return means any Tax Return relating to Income Taxes.
Sales Tax Revenues means taxes collected under the Virginia Retail Sales and Use Tax Act