the Tribunal means the Upper Tribunal (Tax and Chancery Chamber).
Arbitration Tribunal means an organ composed of an odd number of persons known as arbitrators, who decide on the solution of a conflict in which the parties have expressly waived recourse to the ordinary civil courts
Tribunal means any state, commonwealth, federal, foreign, territorial, or other court or government body, subdivision agency, department, commission, board, bureau or instrumentality of a governmental body.
Arbitral Tribunal means a sole arbitrator or a panel of arbitrators;
Arbiter has the meaning set forth in Section 2.3(c).
Foreign tribunal means a court, administrative agency, or quasi-judicial entity of a foreign country which is authorized to establish, enforce, or modify support orders or to determine parentage of a child. The term includes a competent authority under the Convention.
Tax Matter has the meaning set forth in Section 7.01.
Tax Dispute has the meaning set forth in Section 5.06.
Accounting Referee has the meaning set forth in Section 6.01(c).
Arbitrator means the authority nominated by Chief General Manager (CGM) for arbitration.
Taxing Authority means any domestic, federal, national, state, county or municipal or other local government, any subdivision, agency, commission or authority thereof, or any quasi-governmental body exercising any taxing authority or any other authority exercising Tax regulatory authority.
Responding tribunal means the authorized tribunal in a responding state or foreign country.
Neutral Accountant means a national independent accounting firm selected by Buyer and reasonably acceptable to Sellers.
Initiating tribunal means the tribunal of a state or foreign country from which a petition or comparable pleading is forwarded or in which a petition or comparable pleading is filed for forwarding to another state or foreign country.
Tax Advisor means a United States tax counsel or accountant of recognized national standing.
taxable person means any person who, independently, carries out in any place any economic activity, whatever the purpose or results of that activity.
Issuing tribunal means the tribunal of a state or foreign country that issues a support order or a judgment determining parentage of a child.
Tax Controversy means any pending or threatened audit, dispute, suit, action, proposed assessment or other proceeding relating to Taxes.
Tax Authority means, with respect to any Tax, the governmental entity or political subdivision, agency, commission or authority thereof that imposes such Tax, and the agency, commission or authority (if any) charged with the assessment, determination or collection of such Tax for such entity or subdivision.
Appeal Tribunal means the all-citizen Tribunal duly appointed by Council to conduct hearings under this By-law; (191-08)
Appeals Tribunal or “AT” means the Body responsible for hearing and determining appeals set out in section 9;
Taxing district means a government entity that levies or has
Accounting Arbitrator has the meaning set forth in Section 2.6(c).
Mediator means an individual who conducts a mediation.
Relevant Tax Authority means HMRC, or, if applicable, the tax authority in the jurisdiction in which the Supplier is established;
Final Determination means the final resolution of liability for any Tax for any taxable period, by or as a result of (i) a final and unappealable decision, judgment, decree or other order by any court of competent jurisdiction; (ii) a final settlement with the IRS, a closing agreement or accepted offer in compromise under section 7121 or section 7122 of the Code, or a comparable agreement under the laws of other jurisdictions, which resolves the entire Tax liability for any taxable period; (iii) 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 may be recovered by the jurisdiction imposing the Tax; or (iv) any other final disposition, including by reason of the expiration of the applicable statute of limitations.