Bilateral Tax Treaty definition

Bilateral Tax Treaty means any convention concluded between the State of the Netherlands and any other state for the avoidance of double taxation with respect to taxes on income and on capital or taxes on income, as may be amended or superseded by any multilateral tax treaty, to be concluded in view of the tax harmonisation with the European Union, as well as any bilateral air services agreements containing taxation provisions;
Sample 1

Examples of Bilateral Tax Treaty in a sentence

  • The existing tax treaties have their origins in the Model of Bilateral Tax Treaty drafted in 1928 by the League of Nations, the details related to which are provided in paragraphs 28 to 32, which are reproduced below for ease of reference.

  • Ekkehart Reimer, Nathalie Urban and Stefan Schmid, Permanent Establishments: A Domestic Taxation, Bilateral Tax Treaty, and OECD Perspective (Kluwers Law International 2010).

  • BUSBC’s second priority is the launching of negotiations for a Bilateral Tax Treaty.

  • Bilateral Tax Treaty: is a convention or an agreement among two countries for the avoidance of double taxation of income and capital and bringing uniformity in the allocation of taxation rights in cross-border situations.

  • There is no Bilateral Tax Treaty between Guinea and the United States.

  • Cuadernos de Gibraltar – Gibraltar ReportsNúmero 2/Issue # 2, 2018-2018, 1310ISSN 2444-7382DOI http://dx.doi.org/10.25267/Cuad_Gibraltar.2019.i3.13103 The Bilateral Tax Treaty between the United Kingdom and Spain Regarding Gibraltar: another Step in Gibraaltar’s Quest for De-listing as a Tax Haven The inclusion of legal structures or arrangements as potential taxpayers of Spain is unprecedented and its effects can hardly be predicted.

  • The Intra-ASEAN Bilateral Tax Treaty NetworkThe commitment of ASEAN member states to completing an intra-ASEAN network of bilateral tax treaties is often discussed in the context of the establishment of the ASEAN Economic Community (AEC).

  • In the near term, President Rousseff’s State Visit should provide an opportunity to advance talks on a Bilateral Tax Treaty, Brazil’s inclusion in the Global Entry Program, and the approval of various bilateral agreements that have yet to be ratified by the Brazilian Congress.

  • This agreement will greatly facilitate cooperation between the Brazilian Federal Revenue Service and the Internal Revenue Service, and by some measures makes the negotiation of a Bilateral Tax Treaty much easier.

  • Modifying the U.S. Bilateral Tax Treaty LawThe United States is also responding to the issue of international corporate tax avoidance by changing its bilateral tax treaty law as well.

Related to Bilateral Tax Treaty

  • tax treaty means an agreement for the avoidance of double taxation entered into between South Africa and another country;

  • Intended Tax Treatment has the meaning specified in the Recitals hereto.

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • Federal Tax means any Tax imposed under Subtitle A of the Code.

  • 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.

  • central tax means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act;

  • Treaty means the Treaty establishing the European Community, as amended.

  • Tax Treatment [One or more elections will be made to treat the assets of the Trust Fund as a REMIC.] [The Trust Fund will be treated as a "grantor trust" for federal income tax purposes.]

  • Agreement combined tax rate means the sum of the tax rates:

  • Actual Tax Liability means, with respect to any Taxable Year, the liability for Covered Taxes of the Corporation (a) appearing on Tax Returns of the Corporation for such Taxable Year and (b) if applicable, determined in accordance with a Determination (including interest imposed in respect thereof under applicable law).

  • Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • Applicable Tax Law means any foreign, federal, state or local tax law, statute, regulation, rule, code or ordinance enacted, adopted, issued or promulgated by any Governmental Body or common law that apply to any party hereto, this Agreement or the activities contemplated hereby, as applicable.

  • Special Tax means the special tax to be levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property to fund the Special Tax Requirement.

  • Collateral Tax Event means at any time, as a result of the introduction of a new, or any change in, any home jurisdiction or foreign tax statute, treaty, regulation, rule, ruling, practice, procedure or judicial decision or interpretation (whether proposed, temporary or final), interest payments due from the Obligors of any Collateral Obligations in relation to any Due Period to the Issuer becoming properly subject to the imposition of home jurisdiction or foreign withholding tax (other than where such withholding tax (i) is compensated for by a "gross up" provision in the terms of the Collateral Obligation so that the Issuer receives the same amount on an after tax basis that it would have received had no withholding tax been imposed or (ii) arises on account of FATCA) so that the aggregate amount of such withholding tax on all Collateral Obligations in relation to such Due Period is equal to or in excess of 6 per cent. of the aggregate interest payments due (for the avoidance of doubt, excluding any additional interest arising as a result of the operation of any gross up provision) on all Collateral Obligations in relation to such Due Period.

  • 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.

  • PAYEE TAX REPRESENTATIONS Each representation specified in the Schedule as being made by it for the purpose of this Section 3(f) is accurate and true.

  • UK Tax Confirmation means a confirmation by a Lender that the Person beneficially entitled to interest payable to that Lender in respect of an Advance to the UK Borrower under a Loan Document is either:

  • Available Tax Increment means the Gross Tax Increment received by the City from Hennepin County during the period preceding each semi-annual Payment Date, less (i) the amount of tax increment, if any, which the City must pay to the school district, the county and the state pursuant to Minnesota Statutes, Sections 469.177, Subds. 9 and 11; 469.176, Subd. 4h; and 469.175, Subd. 1a, as the same may be amended from time to time, (ii) actual administrative costs of the City in an amount not to exceed 10% of Gross Tax Increment.

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

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

  • Transaction Payroll Taxes means the employer portion of any payroll or employment Taxes incurred or accrued with respect to any bonuses, option exercises, payments to employee stock option holders or other compensatory payments made in connection with the transactions contemplated by this Agreement.

  • Combined Tax Return means a Tax Return filed in respect of U.S. federal, state, local or non-U.S. income Taxes for a Combined Group, or any other affiliated, consolidated, combined, unitary, fiscal unity or other group basis (including as permitted by Section 1501 of the Code) Tax Return of a Combined Group.

  • After-imposed Federal tax means any new or increased Federal excise 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, 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. It does not include social security tax or other employment taxes.

  • maximum council tax reduction amount means the amount determined in accordance with paragraph 29;

  • Tax means any tax, levy, impost, duty or other charge or withholding of a similar nature (including any penalty or interest payable in connection with any failure to pay or any delay in paying any of the same).

  • Additional Tax means in addition to Restaurant Tax. (C) “Additional Tax” means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption. (B) If you report under Hotel (Business code 044), this city has an Additional Hotel tax rate that must be applied and reported (Business Code 144). (D) Report amount due on materials purchased exempt from tax and incorporated into a Maintenance, Repair, Replacement or Alteration (MRRA) project. (E) When reporting for Short Term Motor Vehicle you must report Business Code 214 and 114 for this City.