Swiss Tax Authorities definition

Swiss Tax Authorities means any taxing or other authority competent to impose any liability in respect of Tax or responsible for the administration and/or collection of Tax or enforcement of any law in relation to Tax in Switzerland.
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Swiss Tax Authorities means the tax authorities referred to in Article 34 of the Swiss Federal Statute.
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Examples of Swiss Tax Authorities in a sentence

  • As noted above, the ruling from the Swiss Tax Authorities states that Swiss tax treaty benefits will be granted to non-Swiss Holders of New Informa Shares receiving dividends from Informa UK Dividend Co on the basis that the dividend has a Swiss source.

  • Only when it became clear that there was no possibility of getting further documents/information from the Swiss Tax Authorities due to certain limitations in the Tax Treaties, the Assessing Officers could go ahead with making assessments and further actions, including prosecution.

  • This interpretation of Swiss tax law has been confirmed by New Informa in accordance with a ruling from the Swiss Tax Authorities dated 24 April 2009.

  • This ruling is binding on the Swiss Tax Authorities provided that, inter alia, full disclosure of the facts and circumstances concerning the proposed Scheme have been provided to the Swiss Tax Authorities, which New Informa believes to be the case.In accordance with the ruling New Informa expects that it will issue sufficient nominal share capital to ensure that no distributions paid up to 31 December 2010 will be subject to Swiss dividend withholding tax.

  • Research through the center will attempt to use natural resources to supply renewable fuel that is sustainable, thus reducing the dependency on oil.

  • Shareholders are also referred to the section headed “Risk Factors” on page 11 of this document.Please note that the Swiss Tax Authorities have ruled that for Swiss tax purposes dividends paid by Informa UK Dividend Co to non-Swiss Holders under the Dividend Access Plan will be considered to be dividends paid via New Informa and therefore New Informa will be subject to Swiss withholding tax once cumulative dividends exceed the value threshold described in the preceding paragraphs.

  • This position has been confirmed in a ruling from the Swiss Tax Authorities.

  • Instead, caseload would be primarily based on the budgeted capacity of the facility, the turnover of beds, and the needs of the youth.

  • Such amount is subject to approval from the Swiss Tax Authorities.

  • The Swiss Tax Authorities publish safe haven rates in relation to depreciation, interest expenses and bad debt and stock provisions.

Related to Swiss Tax Authorities

  • Tax Authorities means Hong Kong or foreign tax, revenue or monetary authorities.

  • Taxing Authorities means Her Majesty the Queen in right of Canada, Her Majesty the Queen in right of any province or territory of Canada, any municipality of Canada, the Canada Revenue Agency, the Canada Border Services Agency, any similar revenue or taxing authority of Canada and each and every province or territory of Canada (including Revenu Québec) and any political subdivision thereof and any Canadian or foreign government, regulatory authority, government department, agency, commission, bureau, minister, court, tribunal or body or regulation making entity exercising taxing authority or power, and “Taxing Authority” means any one of the Taxing Authorities;

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

  • Tax Authority means, with respect to any Tax, the governmental entity or political subdivision thereof that imposes such Tax, and the agency (if any) charged with the collection of such Tax for such entity or subdivision.

  • Government Authorities means, without limitation, all Government departments and agencies with responsibility for the import and export of goods, the collection of revenue on the import and export of goods and the transport of those goods to include, without limitation, Customs, AQIS, the ATO and the RSA;

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

  • Local authorities means every county, municipal, and other local board or body having authority to adopt police regulations under the constitution and laws of this state.

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

  • Tax Filing Authorised Person means such person as any Director shall designate from time to time, acting severally.

  • Tax Returns The federal income tax return on Internal Revenue Service Form 1066, U.S. Real Estate Mortgage Investment Conduit Income Tax Return, including Schedule Q thereto, Quarterly Notice to Residual Interest Holders of the REMIC Taxable Income or Net Loss Allocation, or any successor forms, to be filed by the Trustee on behalf of each REMIC, together with any and all other information reports or returns that may be required to be furnished to the Certificateholders or filed with the Internal Revenue Service or any other governmental taxing authority under any applicable provisions of federal, state or local tax laws.

  • Taxing Authority means any governmental authority or any subdivision, agency, commission or entity thereof or any quasi-governmental or private body having jurisdiction over the assessment, determination, collection or imposition of any Tax (including the IRS).

  • taxable territory means the territory to which the provisions of this Act apply;

  • Swiss Withholding Tax means taxes imposed under the Swiss Withholding Tax Act.

  • Regulatory Bodies means those government departments and regulatory, statutory and other entities, committees, ombudsmen and bodies which, whether under statute, rules, regulations, codes of practice or otherwise, are entitled to regulate, investigate, or influence the matters dealt with in the Contract or any other affairs of the Authority and “Regulatory Body” shall be construed accordingly.

  • 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.

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

  • customs authorities means customs authorities as defined in Article 5, point (1), of Regulation (EU) No 952/2013;

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

  • contracting authorities means the State, regional or local authorities, bodies governed by public law or associations formed by one or more such authorities or one or more such bodies governed by public law;

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

  • Regulatory Authorities means the Commissions and the Exchange;

  • Treaty State means a jurisdiction having a double taxation agreement (a “Treaty”) with the United Kingdom which makes provision for full exemption from tax imposed by the United Kingdom on interest.

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

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

  • 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.

  • 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.