Peruvian Tax Law definition

Peruvian Tax Law means any applicable tax laws in force in Peru. (jjj)
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Peruvian Tax Law means the income tax law of the Republic of Peru and all regulations thereunder, as amended;
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Examples of Peruvian Tax Law in a sentence

  • As the aforementioned description reveals, nearly 10 major LNG terminal plans exist in the BSR (Table 2).

  • This summary is based on the current provisions of the Peruvian Tax Law, the regulations thereunder in force as of the date hereof, all specific proposals to amend the Peruvian Tax Law and the regulations publicly announced prior to the date hereof (the "Peruvian Proposed Amendments") and counsel's understanding of the current administrative practices and assessing policies of the SUNAT published prior to the date hereof.

  • In the opinion of Estudio Grau, Peruvian tax counsel to the Offeror, the following summary describes the principal Peruvian income tax considerations generally applicable to a Shareholder who, for the purposes of the Peruvian Tax Law, holds Common Shares.

  • Peruvian Non-Resident Holders Who Accept the Offer A Peruvian Non-Resident Holder whose Common Shares are exchanged for cash and Offeror Shares will not be subject to tax under the current Peruvian Tax Law.

  • Under the current Peruvian Tax Law, the exchange of Common Shares for cash and Offeror Shares by a Peruvian Non-Resident Holder will not be subject to tax in the Republic of Peru.

  • Shareholders Not Resident In Peru This portion of the summary is generally applicable to a holder of Common Shares who, at all relevant times, for purposes of the Peruvian Tax Law and any applicable income tax treaty, is not a resident in the Republic of Peru (a "Peruvian Non-Resident Holder").

  • However, Peruvian Proposed Amendments to the Peruvian Tax Law that were submitted by the Peruvian Congress to the President on December 30, 2010 will, if enacted and officially published before the Effective Time in the form so submitted, impose a tax of 30% on any taxable gain resulting from the exchange of Common Shares for cash and Offeror Shares.

  • However, proposed amendments to the Peruvian Tax Law that were submitted by the Peruvian Congress to the President on December 30, 2010 will, if enacted and officially published before the Effective Time in the form so submitted, impose a tax of 30% on any taxable gain resulting from the exchange.

Related to Peruvian Tax Law

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

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

  • Tax Law means the law of any governmental entity or political subdivision thereof relating to any Tax.

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

  • 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.

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

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

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

  • goods and services tax practitioner means any person who has been approved under section 48 to act as such practitioner;

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

  • 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.

  • Integrated Goods and Services Tax Act means the Integrated Goods and Services Tax Act, 2017;

  • 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.

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

  • 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.

  • Export Law means all constitutions, laws, statutes, codes, ordinances, orders, judgments, decrees, injunctions, rules, regulations, permits, restrictive measures, trade sanctions, embargos and other legally binding requirements of all federal, country, international, state and local governmental authorities relating to export, re-export or import.

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

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

  • Tax Laws means the Code, federal, state, county, local or foreign laws relating to Taxes and any regulations or official administrative pronouncements released thereunder.

  • 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.

  • Swiss Withholding Tax Act means the Swiss Federal Act on Withholding Tax of 13 October 1965 (Bundesgesetz über die Verrechnungssteuer), together with the related ordinances, regulations and guidelines, all as amended and applicable from time to time.

  • Relevant Taxing Jurisdiction shall have the meaning specified in Section 4.07(a).

  • 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).

  • Goods and Services Tax (GST) shall mean any tax payable on the supply of goods, services or other things in accordance with the provisions of GST Law.

  • UK Bail-in Legislation means Part I of the United Kingdom Banking Act 2009 and any other law or regulation applicable in the United Kingdom relating to the resolution of unsound or failing banks, investment firms or other financial institutions or their affiliates (otherwise than through liquidation, administration or other insolvency proceedings).

  • Tax Legislation means all statutes, statutory instruments, orders, enactments, laws, by-laws, directives and regulations, whether domestic or foreign decrees, providing for or imposing any Tax.