Foreign tax evasion definition

Foreign tax evasion means evading tax in a foreign country, provided that conduct is an offence in that country and would be a criminal offence if committed in the UK. As with tax evasion, the element of fraud means there must be deliberate action, or omission with dishonest intent; and
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Foreign tax evasion means evading tax in a foreign country, provided that the conduct is an offence in that country and would be a criminal offence if committed in the UK.
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Foreign tax evasion means evading tax in a foreign country.
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Examples of Foreign tax evasion in a sentence

  • Foreign tax evasion means evading tax in a foreign country, provided that conduct is an offence in that country and would be a criminal offence if committed in the UK.

  • Foreign tax evasion means evading tax in a foreign country, provided that that conduct is an offence in that country and would be a criminal offence if committed in the UK.

  • To address these challenges, the USMS will advocate for rule changes and will seek opportunities to participate in pilot programs.Additional risk management involves providing training for hiring officials and staffing specialists.

  • Work with staff on monthly and annual income and expense reports, budgets, tax returns, the receipt and disbursement of funds.

  • The offence requires an element of fraud, which means there must be deliberate action, or omission with dishonest intent; • Foreign tax evasion means evading tax in a foreign country, provided that conduct is an offence in that country and would be a criminal offence if committed in the UK.

  • The offence requires an element of fraud, which means there must be deliberate action, or omission with dishonest intent; (b) Foreign tax evasion means evading tax in a foreign country, provided that conduct is an offence in that country and would be a criminal offence if committed in the UK.

  • The offence requires an element of fraud, which means there must be deliberate action, or omission with dishonest intent; (b) Foreign tax evasion means evading tax in a foreign country, provided such conduct is an offence in that country and would be a criminal offence if committed in the UK.

  • The offense requires an element of fraud, which means there must be deliberate action, or omission with dishonest intent.• Foreign tax evasion means evading tax in a foreign country, provided that conduct is an offense in that country and would be a criminal offense if committed in the UK.

  • Foreign tax evasion offence In order to prosecute a foreign tax evasion offence, the legislation requires that there is “dual criminality”, meaning that the offence (tax evasion and the facilitation of tax evasion) in the foreign jurisdiction must also be an offence in the UK.

  • The offence requires an element of fraud, which means there must be deliberate action, or omission with dishonest intent;(b) Foreign tax evasion means evading tax in a foreign country, provided that conduct is an offence in that country and would be a criminal offence if committed in the UK.


More Definitions of Foreign tax evasion

Foreign tax evasion offence means conduct that:
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Related to Foreign tax evasion

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

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

  • 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.

  • 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.

  • Change in Tax Law means the enactment, promulgation, execution or ratification of, or any change in or amendment to, any law (or in the application or official interpretation of any law) that occurs on or after the date on which the relevant Transaction is entered into.

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • Prohibited Transaction Tax Any tax imposed under Section 860F of the Code. Prospectus: The prospectus dated February 21, 2006 as supplemented by the prospectus supplement dated February 23, 2006, relating to the Class A, Class B-1, Class B-2 and Class B-3 Certificates.

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

  • 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.

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

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

  • 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.

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

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

  • Change in Tax Classification has the meaning set forth in Section 5.2(h).

  • 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.

  • 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.

  • Excise Tax Act means the Excise Tax Act (Canada);

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

  • 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.

  • criminal tax matters means tax matters involving intentional conduct whether before or after the entry into force of this Agreement which is liable to prosecution under the criminal laws of the requesting Party;

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

  • Production Tax Credit or “PTC” means the tax credit for electricity produced from certain renewable generation resources described in Section 45 of the Internal Revenue Code of 1986, as it may be amended or supplemented from time to time.

  • foreign matter means anything that is not part of the cotton plant.

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

  • Canadian Taxes has the meaning specified in Section 11.05.