Tax Residence Certificate definition

Tax Residence Certificate means a tax residence certificate issued by the relevant tax authority, as referred to in Art. 26 sec. 1 of the Corporate Income Tax Act (uniform text: Journal of Laws, 2000, No. 54, item 654, as amended) and Art. 29 sec. 2 of the Personal Income Tax Act (uniform text: Journal of Laws, 2000, No. 14, item 176, as amended).
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Tax Residence Certificate has the meaning set forth in Section 9.9.3.
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Examples of Tax Residence Certificate in a sentence

  • On this basis the Subsidiary should continue to be entitled to certain reliefs from Indian tax under the Mauritius/India Tax Treaty (see ‘India’ Taxation above).As from 1 January 2015, there are new substance requirements to obtain a Tax Residence Certificate (TRC).

  • The Bidder should provide the latest declaration of Permanent Establishment in India at time of service invoice, PAN No.in India, Tax Residence Certificate from respective country of Government for the purpose of Form 15CB from tax consultant.

  • Where a person wishes to be certified as a resident in Mauritius in respect of an income year, he should apply to the Director-General for a Tax Residence Certificate.

  • Unless it is a case where Circular 789 relating Tax Residence Certificate in the case of Mauritius, orLimitation of Benefits clause in India-Singapore treaty is applicable, the Revenue may invoke GAAR and consequently deny treaty benefit.Example -12:Facts: An Indian company, X Ltd., is a closely held company and it is a subsidiary of company Y Ltd.

  • Any non-resident Equity Shareholder claiming benefit under any DTAA between India and any other foreign country should furnish the Tax Residence Certificate (“TRC”) provided to him/it by the income tax authority of such other foreign country of which he/it claims to be a tax resident, which has been inserted as a mandatory requirement by the Finance Act, 2012.

  • Until the abolition of the tax on transfer of listed securities, Circular 789 of 2000 accepting Tax Residence Certificate (TRC) issued by the Mauritius authorities may be retained.

  • In the absence of such Tax Residence Certificate, the Acquirer and/or the PAC will arrange to deduct tax in accordance with the provisions of the Income Tax Act and without having regard to provisions of any DTAA.

  • Unless it is a case where Circular 789 relating Tax Residence Certificate in the case of Mauritius, or Limitation of Benefits clause in India-Singapore treaty is applicable, the Revenue may invoke GAAR and consequently deny treaty benefit.

  • Until the abolition of the tax on transfer of listed securities, the Circular 789 of 2000 accepting Tax Residence Certificate (TRC) issued by the Mauritius authorities may be retained.

  • The Tax Residence Certificate under subsection (2) shall be issued within a period of 7 days from the date of the application, provided that the person has submitted the return required to be submitted under section 112 or 116, as the case may be, and paid such service fee as may be prescribed.

Related to Tax Residence Certificate

  • Tax Clearance Certificate means a tax clearance certificate issued by the South African Revenue Services (SARS) confirming that the natural or juristic person is a registered tax payer.

  • Tax Compliance Certificate as defined in Section 5.9.2(b)(iii).

  • Compliance Certificate means a certificate substantially in the form of Exhibit D.

  • U.S. Tax Compliance Certificate has the meaning specified in Section 3.01(e)(ii)(B)(III).

  • Acceptance Certificate (11/18) means a written instrument by which the City notifies Contractor that a Deliverable has been Accepted or Accepted with exceptions, and Acceptance Criteria have been met or waived, in whole or in part.

  • Performance Certificate means the certificate issued under Sub-Clause 11.9 [Performance Certificate].

  • Tax Certificate means the Federal Tax Certificate executed and delivered by the City on the Date of Original Issue of any Bond issued as a Tax-Exempt Bond, as the same may be amended or supplemented in accordance with its provisions.

  • Officer’s Compliance Certificate means a certificate of the chief financial officer or the treasurer of the Borrower substantially in the form attached as Exhibit F.

  • United States Tax Compliance Certificate has the meaning specified in Section 3.01.

  • Income Certification means a Tenant Income Certification and a Tenant Income Certification Questionnaire in the form attached as Exhibit B hereto or in such other comparable form as may be provided by the Issuer to the Owner, or as otherwise approved by the Issuer.

  • FIRPTA Certificate an affidavit from the Annual Conference pursuant to Section 1445(b)(2) of the Code in the form attached hereto as Exhibit D, and on which Buyer is entitled to rely, that Seller is not a “foreign person” within the meaning of Section 1445(f)(3) of the Code

  • Incumbency Certificate has the meaning specified in Section 3(b) hereof.

  • Solvency Certificate means a Solvency Certificate of the chief financial officer of Holdings substantially in the form of Exhibit G-2.

  • Occupancy Certificate means the occupancy certificate, or such other certificate by whatever name called, issued by the competent authority permitting occupation of any building, as provided under local laws, which has provision for civic infrastructure such as water, sanitation and electricity;

  • Closing Certificate means the closing certificate of the Company in the form of Exhibit B hereto.

  • Release Certificate means a Release Certificate in the form attached to this Appendix "C" as Schedule 2 executed by a duly authorized officer of the Custodian and delivered by the Custodian to the applicable Fund by facsimile transmission or in such other manner as such Fund and the Custodian may agree in writing.

  • Non-Bank Tax Certificate shall have the meaning provided in Section 5.4(e)(ii)(B)(3).

  • Affidavit of Small Business Enterprise Certification means the fully completed, signed, and notarized affidavit that must be submitted with an application for SBE certification. Representations and certifications made by the applicant in this Affidavit are made under penalty of perjury and will be used and relied upon by City to verify SBE eligibility and compliance with SBE certification and documentation requirements.

  • Compliance certification means a submission to the department or the U.S. EPA, as appropriate, that is required under section 8 of this rule to report a NOx budget source’s or a NOx budget unit’s compliance or noncompliance with this rule and that is signed by the NOx authorized account representative in accordance with section 6 of this rule.

  • Closing Date Certificate means a Closing Date Certificate substantially in the form of Exhibit G-1.

  • Covenant Compliance Certificate means a properly completed and executed Covenant Compliance Certificate substantially in the form of Exhibit X hereto.

  • practising certificate means a document issued by the Relevant Professional Body entitling you to provide legal services;

  • Allocation Certificate shall have the meaning set forth in Section 5.20.

  • U.S. Tax Certificate has the meaning assigned to such term in Section 2.17(f)(ii)(D)(2).

  • Performance Certification As defined in Section 11.05.

  • Quarterly Compliance Certificate has the meaning specified in Section 4.1(d) of the Base Indenture.