Foreign Income Tax Return definition

Foreign Income Tax Return means any Income Tax Return which is not a U.S. federal, state or local Income Tax Return.
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Foreign Income Tax Return means any report of Foreign Income Taxes due, any claim for refund of Foreign Income Taxes paid, any information return with respect to Foreign Income Taxes, or any other similar report, statement, declaration, or document required to be filed under the Tax Law of any foreign country or by any political subdivision of a foreign country, including any attachments, exhibits, or other materials submitted with any of the foregoing, and including any amendments or supplements to any of the foregoing.
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Examples of Foreign Income Tax Return in a sentence

  • Such amount shall be determined as if TODCO and its eligible Subsidiaries were not required to join and did not join in the filing of a Combined Return for that Combined Year but instead filed their own combined Foreign Income Tax Return on which TODCO's tax liability was calculated consistently with the principles of Treasury Regulations Section 1.1552-1(a)(2)(ii).

  • ICN shall be liable for and pay any State or Foreign Income Tax with respect to any Consolidated or Combined State or Foreign Income Tax Return other than the amount for which RIBAPHARM is liable pursuant to this Section 2.3(a).

  • Such amount shall be determined as if TODCO and its eligible Subsidiaries were not required to join and did not join in the filing of a Combined Return for that Combined Year but instead filed their own combined Foreign Income Tax Return on which TODCO’s tax liability was calculated consistently with the principles of Treasury Regulations Section 1.1552-1(a)(2)(ii).

  • RIBAPHARM shall be liable for and pay to ICN any State or Foreign Income Tax with respect to any Consolidated or Combined State or Foreign Income Tax Return in an amount that is equal to the amount determined under the Stand Alone Method for the period covered by such Tax Return; provided, however, that RIBAPHARM's State Income Tax liability shall be calculated taking into account ICN's worldwide apportionment schedule, where applicable.

  • Following the Distribution Date, Rockwell and Rockwell Collxxx xxxee to use their best efforts to jointly prepare a schedule showing (a) each Foreign Income Tax Return required to be filed by a member of the Rockwell Tax Group and each Foreign Income Tax Return required to be filed by a member of the Rockwell Collxxx Xxx Group for taxable periods ending after September 30, 2000 and (b) the party responsible for filing such Foreign Income Tax Returns.

  • Following the Distribution Date, Rockwell and Conexant agree to use their best efforts to jointly prepare a schedule showing (a) each Foreign Income Tax Return required to be filed by a member of the Rockwell Tax Group and each Foreign Income Tax Return required to be filed by a member of the Conexant Tax Group for taxable periods ending after September 30, 1998 and (b) the party responsible for filing such Foreign Income Tax Returns.

  • Except as otherwise provided in Section 2.05, Parent shall be responsible for any and all Foreign Income Taxes and Foreign Other Taxes due with respect to or required to be reported on any Parent Foreign Income Tax Return or on any Parent Separate Return (including any increase in such Tax as a result of a Final Determination).

  • ICN shall be liable for and pay any State Income Tax or Foreign Income Tax with respect to any Consolidated or Combined State or Foreign Income Tax Return relating to State Income Tax or Foreign Income Tax other than the amount for which Ribapharm is liable pursuant to this Section 2.3(a).

  • Following the Distribution Date, Rockwell and Conexant agree to use their best efforts to jointly prepare a schedule showing (a) each Foreign Income Tax Return required to be filed by a member of the Rockwell Tax Group and each Foreign Income Tax Return required to be filed by a member of the Conexant Tax Group for taxable periods ending after [September 30, 1998] and (b) the party responsible for filing such Foreign Income Tax Returns.

Related to Foreign Income Tax Return

  • Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Non-Income Tax Return means any Tax Return relating to any Tax other than an Income Tax.

  • Income Tax Return means any Tax Return relating to Income Taxes.

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

  • Income Tax Act means the Income Tax Act (Canada), as amended from time to time;

  • Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.

  • Non-Income Tax means any Tax other than an Income Tax.

  • Pre-Tax Income means income, as determined by GAAP, prior to deduction of the Bonus Pool (as hereinafter defined) and income taxes, and if applicable, after the deduction of any bonus pool of a future officer bonus plan adopted by the Company relating to an applicable Award Year and adjustments approved by the Board as described herein.

  • Foreign Investment means any investment made by a person resident outside India on a repatriable basis in capital instruments of an Indian company or to the capital of an LLP;

  • Income Tax means any federal, state, local, or foreign income tax, including any interest, penalty, or addition thereto, whether disputed or not.

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

  • Non-Income Taxes means any Taxes other than Income Taxes.

  • 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.

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

  • Income Tax Expense means, with respect to the Borrowers, for any period, the aggregate, without duplication, of all Taxes on the income of such Person for such period, whether current or deferred, determined on a Modified Consolidated Basis.

  • foreign investor means a natural person of a third country or an undertaking of a third country, intending to make or having made a foreign direct investment;

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.

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

  • Federal Income Tax means any Tax imposed by Subtitle A of the Code, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • State Income Tax means any Tax imposed by any State of the United States (or by any political subdivision of any such State) or the District of Columbia, or any city or municipality located therein, which is imposed on or measured by net income, including state and local franchise or similar Taxes measured by net income, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • 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.

  • 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).

  • Consolidated Income Tax Expense for any period means the provision for taxes of the Issuer and the Restricted Subsidiaries, determined on a consolidated basis in accordance with GAAP.

  • Transaction Tax Deductions means any Tax deductions relating to (i) any pay down or satisfaction of Company Indebtedness or other Indebtedness, (ii) the payment or incurrence of any Transaction Expenses or Transaction Bonus Payments and (iii) any other deductible payments attributable to the Contemplated Transactions economically borne by the Seller. For this purpose, any success-based fees shall be treated as deductible in accordance with Rev. Proc. 2011-29.

  • Non-United States Tax Person Any Person other than a United States Tax Person.