Tax Decision definition

Tax Decision has the meaning set forth in Section 11(e)(v).
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Tax Decision means the implementation of the tax legislation published by any relevant tax authority in the PRC relating to the Tax payable by the Issuer or the Hedge Provider for dealing in PRC Shares and PRC Property Shares including the applicability of the Hong Kong/PRC Double Tax Agreement as accepted by the relevant tax authority in the PRC, as determined by the Calculation Agent.
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Tax Decision means a ruling, decision, opinion, minute entry, under advisement ruling, memorandum decision or any other written resolution of a state, county or municipal tax dispute or appeal that involves a substantive or significant technical or procedural issue and includes actions taken by:
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Examples of Tax Decision in a sentence

  • Whether the Tax Decision is contrary to the provisions of the IROThe Court concluded that the proper meaning of "marriage" in section 2(1) of the IRO refersonly to a heterosexual marriage.

  • No adjustment shall be made if the PRC Tax Decision occurs after the PRC Tax Cut Off Date or prior to the PRC Tax Cut Off Date but does not apply retrospectively from any time after the Issue Date.

  • The Commissioner of Inland Revenue refused his election as the Applicant and his partner were not husband and wife for the purpose of the Inland Revenue Ordinance (Cap.112) ("IRO") (the "Tax Decision").

  • As soon as reasonably practicable upon the occurrence of a PRC Tax Decision, the Calculation Agent shall make such adjustments as it may deem appropriate to the calculation of the Provisional Hedging Cost as set out in Condition 6(c) above on the basis of the consequence of the PRC Tax Decision going forward.

  • Sylvester Pennoyer, The Income Tax Decision, and the Power of the Supreme Court to Nullify Acts of Congress, 29 AM.

  • Tax Decision Article 53 (1) The tax authority shall adopt the tax decision referred to in paragraph 3, Article 52 of this Law, on the basis of business books and records of the taxpayer.

  • In March 2020, the Company received Overpayment Tax Decision Letter (“SKPLB“) of VAT for fiscal year 2018 amounting to Rp5,056 and this overpayment was deducted with Surat Tagihan Pajak amounting to Rp2,917.

  • Optimal Tax Decision: Governments maximize a welfare payoff equal to national welfare, subject to the budget constraint that lump sum transfers to the individuals is paid from capital taxes: T=tK.

  • Salespersons as Common Law EmployeesIn Precedent Tax Decision No. P-T-346, the California Unemployment Insurance Appeals Board (CUIAB) held the following circumstances were indications of employment:• The salespersons received training.

  • It orders the partial annulment of the Tax Inspection Report F BZ 584 of 31.10.2016, of the Tax Decision F BZ 436/31.10.2016 and of the Decision 114/06.04.2017 regarding the following findings: - point I regarding the tax on profit amounting to 2,435,078 RON related to sponsorship expenses - point X - tax and profit amounting to 12,915 RON related to promotion and advertising expenses in the amount of 80,719 RON and VAT related to 19,372 RON.


More Definitions of Tax Decision

Tax Decision means any assessment or other decision or omission on a matter left to the discretion, judgement, direction, opinion, approval, consent, satisfaction or determination of the Commissioner- General under a revenue law that directly affects a person;
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Tax Decision means the determination: (a) based on advice of counsel, to amend the provisions of this Agreement to the minimum extent necessary to ensure that the allocations set forth in Article IV hereof for federal income tax and Capital Account purposes are respected by the Internal Revenue Service and otherwise remain in compliance with applicable law; (b) to make any election under the Code including without limitation, an election under Code Section 754; (c) to change the accounting method or Fiscal Year of the Partnership for tax purposes; (d) to cause a revaluation of the Partnership’s assets, consistent with Treasury Regulations section 1.704-1(b)(2)(iv)(f); and (e) of any other matter relating to Partnership tax accounting or other tax issues.
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Related to Tax Decision

  • return decision means an administrative or judicial decision or act, stating or declaring the stay of a third-country national to be illegal and imposing or stating an obligation to return;

  • key decision * means an executive decision which is likely to:

  • Adverse decision means a decision reducing,

  • Final Decision means a final action of the commission determining the legal rights, duties, or privileges of any person. “Final decision” does not include preliminary, procedural, or intermediate actions by the commission, actions regulating the internal administration of the commission, or actions of the commission to enter into or refrain from entering into contracts or agreements with vendors to provide goods or services to the commission.

  • Informed decision means a decision by a qualified patient, to request and obtain a prescription for medication that the qualified patient may self-administer to end his or her life in a humane and dignified manner, that is based on an appreciation of the relevant facts and after being fully informed by the attending physician of:

  • CPUC Decisions means CPUC Decisions 00-00-000, 00-00-000, 00-00-000, 00-00-000, 00-00-000, 00-00-000, 00-00-000, 00-00-000, 00-00-000, 00-00-000, 00-00-000, 00-00-000, 00-00-000, 00-00-000, 00-00-000, 00-00-000, 00-00-000, 00-00-000 and any other existing or subsequent decisions, resolutions or rulings related to resource adequacy, as may be amended from time to time by the CPUC.

  • Major Decision means:

  • Proposed decision means the presiding officer’s recommended findings of fact, conclusions of law, decision, and order in a contested case in which the administrator did not preside.

  • the decisions means the decisions of the CMA on the questions which it is required to answer by virtue of section 35 of the Act;

  • Final administrative decision means a decision by an agency

  • Adequacy Decision means a decision issued by the European Commission that a country or region or a category of recipients in such country or region is deemed to provide an “adequate” level of data protection.

  • Final Determination means the final resolution of liability for any Tax for any taxable period, by or as a result of (a) a final decision, judgment, decree or other order by any court of competent jurisdiction that can no longer be appealed, (b) a final settlement with the IRS, a closing agreement or accepted offer in compromise under Sections 7121 or 7122 of the Code, or a comparable agreement under the Laws of other jurisdictions, which resolves the entire Tax liability for any taxable period, (c) any allowance of a refund or credit in respect of an overpayment of Tax, but only after the expiration of all periods during which such refund or credit may be recovered by the jurisdiction imposing the Tax, or (d) any other final resolution, including by reason of the expiration of the applicable statute of limitations or the execution of a pre-filing agreement with the IRS or other Taxing Authority.

  • Tax Controversy means any audit, examination, dispute, suit, action, litigation or other judicial or administrative proceeding by or against the IRS or any other Taxing Authority.

  • Tax Dispute has the meaning set forth in Section 5.06.

  • Land use decision means an administrative decision of a land use authority or appeal authority regarding:

  • Expert Determination the process described in Paragraph 6 of Schedule 8.3 (Dispute Resolution Procedure);

  • Decision means a determination, action, vote, or disposition upon a motion, proposal, recommendation, resolution, order, ordinance, bill, or measure on which a vote by members of a public body is required and by which a public body effectuates or formulates public policy.

  • Tax Matter has the meaning set forth in Section 7.01.

  • Reviewing Party any appropriate person or body consisting of a member or members of the Company's Board of Directors or any other person or body appointed by the Board who is not a party to the particular Claim for which Indemnitee is seeking indemnification, or Independent Legal Counsel.

  • Major Decisions shall have the meaning given to such term or any one or more analogous terms in the Lead Securitization Servicing Agreement; provided that at any time that Note A-1 is not included in the Lead Securitization, “Major Decision” shall mean:

  • Independent Firm means a recognized law or accounting firm, provided however, that such term shall not include any accounting firm that performs or has preformed audit services with respect to ALLETE or ADESA.

  • Arbitral award or decision means an arbitrator or arbitral panel determination that a labor law violation occurred, or that enjoined or restrained a violation of labor law. It includes an award or decision that is not final or is subject to being confirmed, modified, or vacated by a court, and includes an award or decision resulting from private or confidential proceedings. To determine whether a particular award or decision is covered by this definition, it is necessary to consult section II.B. in the DOL Guidance.

  • Tax Contest means an audit, review, examination, or any other administrative or judicial proceeding with the purpose or effect of redetermining Taxes (including any administrative or judicial review of any claim for refund).

  • Tax Proceeding has the meaning set forth in Section 5.2(a).

  • Independent Tax Counsel means a lawyer, a certified public accountant with a nationally recognized accounting firm, or a compensation consultant with a nationally recognized actuarial and benefits consulting firm with expertise in the area of executive compensation tax law, who shall be selected by the Employer and shall be reasonably acceptable to the Executive, and whose fees and disbursements shall be paid by the Employer.

  • Dispute Board (DB) means the person or persons named as such in the SCC appointed by agreement between the Procuring Entity and the Contractor to make a decision with respect to any dispute or difference between the Procuring Entity and the Contractor referred to him or her by the Parties pursuant to GCC Sub-Clause 46.1 (Dispute Board) hereof.