China Tax Circular 698 definition

China Tax Circular 698 means the Circular to Strengthen the Administration of Enterprise Income Tax for the Income of Equity Interest Transfers by Non Resident Enterprises (Guoshuihan [2009] No. 698༉ (《关于加强非居民企业股权转让所得企业所得税管理的通知》) issued by the State Administration of Taxation of PRC.

Related to China Tax Circular 698

  • SEBI Circular means circular no. CIR/CFD/CMD/4/2015 dated September 9, 2015, issued by the SEBI on continuous disclosure requirements for listed entities, as amended or substituted from time to time;

  • Tax Authorities means Hong Kong or foreign tax, revenue or monetary authorities.

  • Tax Ruling as used in this Agreement, shall mean a written ruling of a taxing authority relating to Taxes. "Closing Agreement", as used in this Agreement, shall mean a written and legally binding agreement with a taxing authority relating to Taxes.

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

  • Tax Regulatory Agreement means the Tax Regulatory Agreement, dated as of the date of initial issuance and delivery of the Bonds, among the Authority, the Borrower and the Trustee, and any amendments and supplements thereto.

  • 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.

  • 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:

  • Information Circular means a completed Form 51-102F5 Information Circular; “informed person” means

  • Pre-Closing Tax Return has the meaning set forth in Section 7.1(a).

  • Tax roll means a permanent record of the taxes charged on property, as extended

  • 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.

  • Pre-Closing Tax Returns has the meaning specified in Section 8.04(a).

  • Income Tax Returns means all Tax Returns relating to Income Taxes.

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

  • Company Circular means the notice of the Company Meeting and accompanying management information circular, including all schedules, appendices and exhibits to, and information incorporated by reference in, such management information circular, to be sent to the Company Shareholders in connection with the Company Meeting, as amended, supplemented or otherwise modified from time to time in accordance with the terms of this Agreement.

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

  • Foreign Financial Regulatory Authority shall have the meaning given by Section 2(a)(50) of the 0000 Xxx.

  • Tax Commissioner means the tax commissioner appointed under section 121.03 of the Revised Code.

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

  • 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).

  • Tax Commission means the Oklahoma Tax Commission;

  • Tax Authority means, with respect to any Tax, the governmental entity or political subdivision thereof that imposes such Tax, and the agency (if any) charged with the collection of such Tax for such entity or subdivision.

  • IRS means the United States Internal Revenue Service.

  • child tax credit means a child tax credit under section 8 of the Tax Credits Act 2002;

  • Scheme Circular means any circular to the shareholders of the Target to be issued by the Target setting out the proposals for any Scheme.

  • Tax Confirmation means a confirmation by a Lender that the person beneficially entitled to interest payable to that Lender in respect of an advance under a Finance Document is either: