resident taxpayer definition

resident taxpayer means a taxpayer who is a resident person;
resident taxpayer means a taxpayer which is resident for tax purposes in a Member State according to Article 6(3) and (4);
resident taxpayer means a taxpayer that is resident for tax purposes in a Member State;

More Definitions of resident taxpayer

resident taxpayer means a taxpayer who is a resident person; (kkk)“resident trust” has the meaning in section 11;
resident taxpayer means an individual:
resident taxpayer means: (1) an individual who resides in Indonesia and has been present in Indonesia for more than 183 days within any 12-month period, or an individual who has been residing in Indonesia within a particular taxable year and intends to reside in Indonesia; (2) an entity established or domiciled in Indonesia, except for a part of a government body that fulfils required criteria, such as its establishment is pursuant to laws, it is financed by a state budget or local government budget, its revenues are included in a state budget or local government budget and its bookkeeping is audited by a government auditor; or (3) any undivided inheritance as a unit in lieu of beneficiaries.
resident taxpayer means an individual, other than a

Related to resident taxpayer

  • U.S. Taxpayer means a Participant who, with respect to an Award, is subject to taxation under the applicable U.S. tax laws.

  • non-resident taxable person means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India;

  • Corporate Taxpayer has the meaning set forth in the preamble to this Agreement.

  • Taxpayer means a person subject to a tax levied on income by a municipal corporation in accordance with this chapter. "Taxpayer" does not include a grantor trust or, except as provided in division (47)(B)(i) of this section, a disregarded entity.(B) (i) A single member limited liability company that is a disregarded entity for federal tax purposes may be a separate taxpayer from its single member in all Ohio municipal corporations in which it either filed as a separate taxpayer or did not file for its taxable year ending in 2003, if all of the following conditions are met:

  • Resident Partner means a partner who is a resident individual, a resident estate, a resident trust or a resident corporation. "Nonresident partner" means a partner other than a resident partner;

  • Residentia Group means Residentia Group Pty Ltd of 165 Barkly Avenue Burnley VIC, ACN 600 546 656 in respect of Appliances purchased in Australia;

  • Taxpayers RIGHTS AND RESPONSIBILITIES" means the rights provided to taxpayers in sections 718.11 , 718.12 , 718.19, 718.23, 718.36, 718.37, 718.38, 5717.011 , and 5717.03 of the Ohio Revised Code and any corresponding ordinances of the Municipality, and the responsibilities of taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with Chapter 718. of the Ohio Revised Code and resolutions, ordinances, and rules adopted by a municipal corporation for the imposition and administration of a municipal income tax.

  • Resident school district means the public school district in which the student resides.

  • Designated recipient means a person chosen by a user using an online tool to administer digital assets of the user.

  • Nonresident student means every nonresident person who is enrolled as a full-time student in an

  • Resident Personnel means such persons who at the time of being so hired had their domicile inside India;

  • taxable person means any person who, independently, carries out in any place any economic activity, whatever the purpose or results of that activity.

  • Nonresident pharmacy means a pharmacy located outside of Utah that sells to a person in Utah.

  • Resident individual means any natural person who is domiciled in this state at any time during the taxable year or who resides in this state during the taxable year for other than a temporary or transitory purpose. In the absence of convincing proof to the contrary, an individual other than a member of the armed forces of the United States, who is present in this state for more than one hundred eighty-three (183) days during the taxable year, is presumed to be a resident, but the absence of an individual from this state for more than one hundred eighty- three (183) days raises no presumption that the individual is not a resident. A resident who removes from the state during a taxable year is considered a resident until such resident has both established a definite domicile elsewhere and abandoned any domicile in this state;

  • Designated Group means - i) Black designated groups; ii) Black People; iii) Women; iv) people with disabilities or v) Small enterprise, as defined in Section 1 of National Small Enterprise Act, (102 of 1996)

  • Resident means a person who has maintained his permanent home in the above defined geographical area for a period of not less than one year or who, having had a permanent home in this area, has temporarily left with the intention of returning to this area as his permanent home.

  • casual taxable person means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business;

  • Resident Representative means (if any) the individual (or, if permitted in accordance with the Companies Acts, the company) appointed to perform the duties of resident representative set out in the Companies Acts and includes any assistant or deputy Resident Representative appointed by the Board to perform any of the duties of the Resident Representative;

  • Resident Business or “Resident Contractor” means an entity that has a valid resident certificate issued by the NM Taxation and Revenue Department pursuant to Section 13-1-22 NMSA 1978.

  • Designated Affiliate means the affiliates of the Corporation designated by the Committee for purposes of the Plan from time to time;

  • Transferring Employee means an employee at the airport who timely transfers to the regional authority by the transfer date.

  • Tax Group has the meaning set forth in Section 7.06(h)(iii).

  • Screened Affiliate means any Affiliate of a Holder (i) that makes investment decisions independently from such Holder and any other Affiliate of such Holder that is not a Screened Affiliate, (ii) that has in place customary information screens between it and such Holder and any other Affiliate of such Holder that is not a Screened Affiliate and such screens prohibit the sharing of information with respect to the Company or its Subsidiaries, (iii) whose investment policies are not directed by such Holder or any other Affiliate of such Holder that is acting in concert with such Holder in connection with its investment in the Notes, and (iv) whose investment decisions are not influenced by the investment decisions of such Holder or any other Affiliate of such Holder that is acting in concert with such Holders in connection with its investment in the Notes.

  • Designated Employee means an employee who has been designated by the school to receive complaints of hazing, harassment and bullying pursuant to subdivision 16 V.S.A. 570a(a)(7). The designated employees for each school building are identified in Appendix A of this policy.

  • Residence Employee means a person employed by you to perform duties in connection with the maintenance or use of the insured premises. This includes persons who perform household or domestic services or duties of a similar nature for you. This does not include persons while performing duties in connection with your business.

  • Designated Entity shall have the same meaning provided in the Operating Agreement. Direct Assignment Facilities: