Relevant Tax Return definition

Relevant Tax Return has the meaning given in clause 13.8(c);

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Relevant Tax Return means the U.S. federal income Tax Return of either Buyer or Seller (or their Affiliates), as the case may be, for the taxable year in which there is a Basis Increase and on which such Basis Increase is first reflected.

Relevant Tax Return means any return, declaration, report, claim for refund or information return or statement relating to Taxes that includes Taxes related to the Transferred Assets or the HIV or MEK Programs, including any schedule or attachment thereto, and any amendment thereof.

Examples of Relevant Tax Return in a sentence

• Promptly following the occurrence of a Payment Trigger Date, Seller (if the Relevant Tax Return is a Tax Return of Seller or its Affiliates) or Buyer (if the Relevant Tax Return is a Tax Return of the Buyer or its Affiliates), as applicable, shall provide written notice of such occurrence to the other Party.

• Seller is not currently the beneficiary of any extension of time within which to file any Relevant Tax Return.

• Any Relevant Tax Return shall be subject to the review and prior written consent of the Sellers which must not be unreasonably delayed or withheld.

• Unless otherwise required by applicable law, the Seller shall not (and shall cause each Subsidiary in the Seller Group not to) take any position on any Relevant Tax Return that is inconsistent with the Substantial Shareholdings Exemption applying as so agreed.

• The Parties shall fully cooperate, and shall cause their representatives to fully cooperate, with each other in connection with all Tax matters relating to any period prior to the Effective Date, including the preparation and filing of any Relevant Tax Return.

• The Purchaser shall and shall procure that the Group Companies will (i) provide the Sellers with any draft Relevant Tax Return no later than 30 Business Days prior to the filing due date and (ii) the respective Relevant Tax Return will be filed in accordance with the written instructions of the Sellers.

• There are no material Liens on the Sale Site Subsidiary Interests, the Secondary Sale Subsidiary Interests, the Sale Sites or any Included Property that arose in connection with any failure to pay any Tax and there is no material Claim pending by any Governmental Authority in connection with any Relevant Tax Return referenced above.

• The Accountant shall make the final determination with respect to any dispute related to any Seller Prepared Tax Return or Seller Relevant Tax Return, and such Seller Prepared Tax Return or Seller Relevant Tax Returns shall be prepared consistently with any final determinations by the Accountant.

• The Seller shall have a comprehensive right to instruct the Purchaser, any Company and any Subsidiary with respect to the content of the respective Relevant Tax Return, unless and to the extent these instructions do not comply with mandatory law.

• The consent of the Seller to the filing of the respective Relevant Tax Return shall be deemed to be granted if the Seller has not provided changes to the Relevant Tax Return to the Purchaser ten (10) Business Days before the filing date.

More Definitions of Relevant Tax Return

Relevant Tax Return shall have the meaning set forth in Section 4.16(h).

Relevant Tax Return shall have the meaning given in Clause 13.5.1. Restricted Territory means any country where the Lovoo Companies have registered users of the Lovoo Apps as of the Closing Date as well as any other country in which the Lovoo Companies had registered users of the Lovoo Apps in the period of one year prior to the Closing Date. Schedule means a schedule to this Agreement. Scheduled Closing Date has the meaning given in Clause 7.1.1. Seller has the meaning given in Preamble (1). Seller Group means the Seller and its Affiliates from time to time (excluding the Lovoo Companies), the Seller Guarantors any related (natural or legal) person within the meaning of section 138 of the German Insolvency Act (Insolvenzordnung) of the Seller, its Affiliates and the Seller Guarantors. Seller Guarantees has the meaning given in Clause 9.

Relevant Tax Return has the meaning given in clause 12.10(b); Relevant Tax Matter has the meaning given in clause 12.10(a); Relevant Tax Proceeding has the meaning given in clause 12.10(e); Retained Atmospheric Gases Business means the business of producing, refining, distributing, marketing, or selling atmospheric gases conducted by Linde LLC prior to the completion of the transactions contemplated under the Master Carve Out and Asset Exchange Agreement at its atmospheric gas plants, on-site customer plants and other locations identified in Schedule 15, including without limitation, air separation units (ASUs), liquified natural gas (LNG) facilities, ECOVAR production systems, oil & gas supply modules (OGSMs) and packaged gas products (PGPs); Retained CO2 Business means the business of producing, distributing, marketing, or selling liquid CO2 and dry ice conducted by Linde LLC prior to the completion of the transactions contemplated under the Master Carve Out and Asset Exchange Agreement at the CO2 and CO2/dry ice locations identified in Schedule 15; Relief means any relief, loss, allowance, credit, deduction, exemption or set-off in respect of any Tax or relevant to the computation of any Income, Profits or Gains for the purposes of any Tax, or any right to a repayment of or saving of Tax (including any repayment supplement or interest in respect of Tax), and:

Relevant Tax Return means any return, report, information return or other document (including any related or supporting information) with respect to Relevant Taxes.