Austrian Tax definition

Austrian Tax. ’ means any present or future taxes, duties, assessments or governmental charges of whatever nature imposed or levied by or on behalf of the Republic of Austria or by any authority therein or thereof having power to tax;

Examples of Austrian Tax in a sentence

  • The ratio is 1 Ordinary Share to 5 DRs. The information is as follows: Name of Beneficial Owner We ask that BNY Mellon apply to the Austrian Tax Authority (“BMF”) for the reduced withholding tax rate on the above beneficial owners' behalf.

  • The ratio is 1 Ordinary Share to 2 DRs. The information is as follows: Name of Beneficial Owner We ask that BNY Mellon apply to the Austrian Tax Authority (“BMF”) for the reduced withholding tax rate on the above beneficial owners' behalf.

  • The information is as follows: Name Address Type of Account Taxpayer ID # # of DR(s) heldof Beneficial Owner1)2)3)4) (Please send an excel file if there are more than 4 holders) We ask that BNY Mellon apply to the Austrian Tax Authority (“BMF”) for the reduced withholding tax rate on the above beneficial owners' behalf.

  • In the case of liquidation of the Society these assets, as far as it is possible and permitted, shall be transferred to a non-profit organisation for the promotion of non-profit purposes in accordance with Section 34 ff of the Austrian Tax Order (‘Bundesabgabenordnung’) preferably promoting research, education and science in the field of radiology.

  • The OECD Transfer Pricing Guidelines 1995 have been published as official regulations in the official Gazette of the Austrian Tax Authority.

  • In the case that the economic operator obtains a VAT identification number from the Austrian Tax authority after the EORI number has been assigned, the EO has the obligation to request to the issuing customs authority of the EORI number (Spain) to update the data in the EORI system.

  • The information is as follows: Name Address Type of Account Taxpayer ID # # of DR(s) heldof Beneficial Owner1)2)3)4) (Please send an excel file if there are more than 4 holders) We ask that JPMorgan Chase apply to the Austrian Tax Authority (“BMF”) for the reduced withholding tax rate on the above beneficial owners' behalf.

  • Under Austrian Tax law, residence applies if an individual possess a home that is not used on a merely temporary basis.

  • An interior garage door in the project area is to be removed; this door contains lead (test results are available).

  • This judgement is based on interpretation of legislation, management experience and professional advice.The Austrian tax authorities have appealed a decision of the Austrian Tax Court which supports the Group’s position on gambling tax.

Related to Austrian Tax

  • foreign tax means any Foreign Income Taxes or Foreign Other Taxes.

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • Foreign taxes means value-added taxes and custom duties assessed by a foreign government on a commodity. It does not include foreign sales taxes.

  • Relevant Tax Jurisdiction ’ shall mean, in the case of payment by the Issuer, the Grand-Duchy of Luxembourg (where the Issuer is FFT), Canada (where the Issuer is FFC) or the United States of America (where the Issuer is FFNA) or any political subdivision or any authority thereof or therein having power to tax and, in the case of payment by the Guarantor, shall mean the Republic of Italy and any political subdivision or any authority thereof or therein having power to tax.

  • Canadian Tax Act means the Income Tax Act (Canada), as amended.

  • Excluded Tax means any of the following Taxes imposed on or with respect to any Recipient or required to be withheld or deducted from a payment to a Recipient (a) Taxes imposed on or measured by net income (however denominated, and including branch profits taxes) and franchise taxes, in each case (i) imposed as a result of such Recipient being organized under the Laws of, or having its principal office or, in the case of any Lender, its applicable lending office located in, the jurisdiction imposing such Tax (or any political subdivision thereof) or (ii) imposed on any Recipient as a result of a present or former connection between such Recipient and the jurisdiction of the Governmental Authority imposing such Tax or any political subdivision or taxing authority thereof or therein (other than such connection arising from any such Recipient having executed, delivered, become a party to, performed its obligations or received a payment under, received or perfected a security interest under, engaged in any other transaction pursuant to or enforced, any Credit Document, or sold or assigned an interest in any Credit Document or Loan); (b) in the case of a Lender, U.S. federal withholding Taxes imposed on amounts payable to or for the account of such Lender with respect to an applicable interest in a Loan or Commitment pursuant to a Law in effect on the date on which such Lender (i) acquires such interest in the Loan or Commitment or otherwise becomes a party to this Agreement (other than pursuant to an assignment request by the Borrower under Section 2.23) or (ii) changes its lending office, except in each case, to the extent that, pursuant to Section 2.20, amounts with respect to such Taxes were payable either to such Lender’s assignor immediately before such Lender became a party hereto or to such Lender immediately before it changed its lending office; (c) Taxes that are attributable to the failure by any Recipient to deliver the documentation required to be delivered pursuant to Section 2.20(f) or Section 2.20(g); and (d) Taxes imposed under FATCA.

  • Canadian Taxes has the meaning specified in Section 11.05.

  • value added tax means value added tax charged in accordance with the Value Added Tax Act 1994.

  • Relevant Tax means any present or future taxes, duties, assessments or governmental charges of whatever nature, imposed or levied by or on behalf of any Relevant Jurisdiction or any authority therein or thereof having the power to tax.

  • VAT means value added tax in accordance with the provisions of the Value Added Tax Xxx 0000.

  • FATCA Withholding Tax means any withholding or deduction required pursuant to FATCA.

  • Swiss Withholding Tax means taxes imposed under the Swiss Withholding Tax Act.

  • Relevant Taxing Jurisdiction shall have the meaning specified in Section 4.07(a).

  • Relevant Tax Authority means HMRC, or, if applicable, the tax authority in the jurisdiction in which the Supplier is established;

  • After-imposed tax means any new or increased tax or duty, or tax that was exempted or excluded on the contract date but whose exemption was later revoked or reduced during the contract period, other than excepted tax, on the transactions or property covered by this contract that the Contractor is required to pay or bear as the result of legislative, judicial, or administrative action taking effect after the contract date.

  • Relevant Jurisdiction means, with respect to a party, the jurisdictions (a) in which the party is incorporated, organised, managed and controlled or considered to have its seat, (b) where an Office through which the party is acting for purposes of this Agreement is located, (c) in which the party executes this Agreement and (d) in relation to any payment, from or through which such payment is made.

  • Swiss Withholding Tax Act means the Swiss Federal Act on Withholding Tax of 13 October 1965 (Bundesgesetz über die Verrechnungssteuer), together with the related ordinances, regulations and guidelines, all as amended and applicable from time to time.

  • Value Added Taxes means such sum as shall be levied upon amounts payable to the Consultant under this Contract by any Governmental Authority that is computed as a percentage of the amounts payable to the Consultant (including all other Taxes but excluding Value Added Taxes), and includes the HST, and any similar tax, the payment or collection of which, by the legislation imposing such tax, is an obligation of the Consultant.

  • Non-Excluded Tax has the meaning specified in Section 3.03.

  • UK Tax Deduction means a deduction or withholding for, or on account of, Tax imposed by the United Kingdom from a payment under a Loan Document, other than a FATCA Deduction.

  • non-taxable territory means the territory which is outside the taxable territory;

  • Local taxes means all taxes levied other than taxes levied for school operating purposes.

  • United States Tax Person A citizen or resident of the United States, a corporation, partnership or other entity created or organized in, or under the laws of, the United States, any State thereof or the District of Columbia, an estate whose income from sources without the United States is includible in gross income for United States federal income tax purposes regardless of its source or a trust if a court within the United States is able to exercise primary supervision over the administration of the trust and one or more United States Tax Persons have the authority to control all substantial decisions of the trust, all within the meaning of Section 7701(a)(30) of the Code (or, to the extent provided in the applicable Treasury Regulations, certain trusts in existence on August 20, 1996 that have elected to be treated as United States Tax Persons).

  • Tax Jurisdiction means Iceland or any political subdivision or any authority thereof or therein having power to tax; and

  • Transaction Tax Deductions means any Tax deductions relating to (i) the Company Transaction Expenses, and (ii) repayment of the Indebtedness, including any unamortized deferred financing fees in connection with the Indebtedness.

  • Withholding Tax means any tax, deduction, levy or similar payment obligation that is required to be deducted or withheld from a payment under Applicable Law. Annex 1 – Data Processing