Consolidated Tax Group definition

Consolidated Tax Group means any “affiliated group” (as defined in Section 1504(a) of the Code, without regard to Section 1504(b)(2) of the Code) that includes Seller, and any similar group of corporations that includes Seller and files state or local income Tax Returns on a combined, consolidated or unitary basis.
Consolidated Tax Group means any “affiliated group” (as defined in Section 1504(a) of the Code or any analogous combined, consolidated, unitary or similar group defined under state, local or foreign Law) that includes Seller, and any similar group of corporations that includes Seller and files state or local income Tax Returns on a combined, consolidated or unitary basis.
Consolidated Tax Group means, as to any Group Company, any “affiliated group” (as defined in Section 1504(a) of the Code) that includes Parent or its Affiliates (other than the Group Companies) and one or more Group Companies, and any similar group of entities filing Tax Returns on a combined, consolidated or unitary basis that, at any time on or before the Closing Date, includes or has included Parent and such Group Company.

Examples of Consolidated Tax Group in a sentence

  • Pursuant to current Spanish legislation, number code 2/82 refers to the BBVA Consolidated Tax Group, including the Parent Company and those subsidiaries that meet the requirements provided for under Spanish legislation.

  • AUB formally notified the Australian Taxation Office of its adoption of the tax consolidation regime.The Consolidated Tax Group was formalised by entering into tax sharing and tax funding agreements in order to allocate income tax payable to group members.

  • Tax consolidation results in the subsidiary members being treated as part of the Head Company for tax purposes rather than as a separate taxpayers.The Income Tax Assessment Act (1997) provides that the Consolidated Tax Group is to be treated as a single entity for Australian tax purposes with the Head Company responsible for the tax payable.

  • As at the date of approval of the consolidated financial statements, the Group has not experienced a significant increase in rent arrears compared to the equivalent period last year.

  • A Facilitate Group Member doing anything that would result in a de-consolidation of the Facilitate Consolidated Tax Group, other than acquiring or disposing of a wholly owned subsidiary (subject always to the other provisions of this deed).


More Definitions of Consolidated Tax Group

Consolidated Tax Group means any “affiliated group” (as defined in Section 1504(a) of the Code) that includes Seller, and any similar group of corporations that includes Seller and files state, local or foreign income Tax Returns on a combined, consolidated or unitary basis.
Consolidated Tax Group means, as to either of the Companies, any Affiliated Group that, at any time on or before the Closing Date, includes or has included Seller and such Company, or any other group of corporations filing Tax Returns on a combined, consolidated or unitary basis that, at any time on or before the Closing Date, includes or has included Seller and such Company (but not, for the avoidance of doubt, any Affiliated Group or other group of corporations consisting only of a Company and any Subsidiary thereof).
Consolidated Tax Group means any “affiliated group” (as defined in Section 1504(a) of the Code) that includes a Business Subsidiary, and any similar group of corporations that includes a Business Subsidiary and files foreign, state, local or non-U.S. Tax Returns on a combined, consolidated or unitary basis.
Consolidated Tax Group has the meaning set out in the Income Tax Assessment Act. GECFA means GE Capital Finance Australasia Pty Limited ACN 070 396 020 GEMICO means GE Capital Mortgage Insurance Corporation (Australia) Pty Limited ABN 52 081 488 440. GE Company means General Electric Company, a company incorporated in the United States of America and having its principal place of business at 0000 Xxxxxx Xxxxxxxx Xxxxxxxxx, XX 00000 GE Group means GE Company and its subsidiaries (other than Genworth and its subsidiaries).
Consolidated Tax Group has the meaning set out in the Income Tax Assessment Act.
Consolidated Tax Group has the meaning set forth in Section 4.10(j).
Consolidated Tax Group means the affiliated group within the meaning of Section 1504(a) of the Internal Revenue Code of 1986, as amended, or any similar group defined under a similar provision of state or local law, in each case of which LFG is the common parent.