Tax Practices definition

Tax Practices means the policies, procedures and practices customarily and consistently employed by the Pre-Spin Group in the preparation and filing of, and positions taken on, any Tax Returns of the Parent Affiliated Group or any Pre-Spin Member (or group thereof) for any Pre-Distribution Tax Period.

Tax Practices means the policies, procedures and practices customarily and consistently employed by the Pre-Spin Group in the preparation and filing of, and positions taken on, any Tax Returns of the Integra Affiliated Group or any Pre-Spin Member (or group thereof) for any Pre-Distribution Tax Period.

Tax Practices has the meaning set forth in Section 2.01 of this Agreement.

Examples of Tax Practices in a sentence

• Professor van Weeghel refers to international efforts to control the use of tax havens and notes that the OECD Forum on Harmful Tax Practices in its 2000 Progress Report identified 35 tax havens which included Isle of Man, Gibraltar, Jersey, and the British Virgin Islands.

• Insurance companies 25 As discussed in OECD, Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report (October 2015), chapter 5.

• This obligation relates to the OECD Harmful Tax Practices initiative, in which the prospect of OECD member countries taking defensive measures to restrain the harmful tax practices of other countries has previously been raised.6 The key identifier of harmful tax practices is whether a jurisdiction engages in effective exchange of information on tax matters.

• This obligation relates to the OECD Harmful Tax Practices initiative, in which the prospect of OECD member countries imposing sanctions on or taking other defensive measures against jurisdictions identified as having harmful tax practices has previously been raised.

• The OECD Forum on Harmful Tax Practices (FHTP) will conduct annual monitoring of the enforcement of the “substantial activities” requirements in practice by no or nominal tax jurisdictions, such as the Cayman Islands, in addition to monitoring of preferential regimes of most other jurisdictions that are members of the Base Erosion and Profit Shifting (BEPS) Inclusive Framework.

More Definitions of Tax Practices

Tax Practices the most recently applied policies, procedures and practices employed by the Pre-Spin-off Group in the preparation and filing of, and positions taken on, any Tax Returns of Getty or any Pre-Spin-off Member or Pre-Spin-off Affiliate for any Pre-Closing Taxable Period. "Tax Return(s)" -- with respect to any corporation or Affiliated Group, all returns, reports, estimates, information statements, declarations and other filings relating to, or required to be filed in connection with, the payments or refund of any Tax for any Taxable Period.

Tax Practices means the most recently applied policies, procedures and practices employed by the Pre-Distribution Group in the preparation and filing of, and positions taken on, any Tax Returns of Parent or Subsidiary for any Pre-Distribution Taxable Period.

Tax Practices the most recently applied policies, procedures and practices employed by the Allergan Group in the preparation and filing of, and positions taken on, any Tax Returns of Allergan or any Pre-Distribution Member or Allergan Affiliate for any Pre-Closing Taxable Period.

Tax Practices the most recently applied policies, procedures and practices employed by the Stac Pre-Spin-Off Group in the preparation and filing of, and positions taken on, any Tax Returns of the Company or any Company Affiliate for any Pre-Closing Taxable Period.

Tax Practices the most recently applied policies, procedures and practices employed by CLJ or the Pre-Closing Group in the preparation and filing of, and positions taken on, any Tax Returns of CLJ or any Pre-Closing Member or Pre-Closing Affiliate for any Pre-Closing Taxable Period. "Tax Return(s)" -- all returns, reports, estimates, information statements, declarations and other filings relating to, or required to be filed with a Taxing Authority in connection with, the payments or refund of any Tax for any Taxable Period.

Tax Practices the most recently applied policies, procedures and practices employed by the Hilton Group in the preparation and filing of, and positions taken on, any Tax Returns of Hilton or any Pre-Distribution Member or Hilton Affiliate for any Pre-Closing Taxable Period.

Tax Practices means the past practices, elections, accounting methods, conventions, and principles of taxation used by Gaiam or its Controlled Affiliates for the most recent taxable period ending on or before December 31, 2006 for which Gaiam or its Controlled Affiliates has filed Tax Returns involving similar items.