Group related definition

Group related means two or more entities which (i) directly or indirectly are controlled by the same group of shareholders or (ii) which are under common management.

Group related means two or more entities which (i) directly or indirectly are controlled by the same group of shareholders or (ii) which are under common management. Two parties may be considered to be group related by virtue of common management if they have the same manager or if they have different managers that have entered into an agreement providing for a common management of the lender and the borrower. In determining an arm's length price the approach taken in the OECD transfer pricing guidelines is generally applied.

Group related means two or more entities which (i) directly or indirectly are controlled by the same group of shareholders or (ii) which are under common management. The lender and the Danish borrower may be considered to be group related by virtue of common management if they have the same manager or if they have different managers that have entered into an agreement providing for a common management of the lender and the borrower. Not only taxable legal entities are considered as entities for purposes of group relation; also fiscally transparent entities may be considered if they are governed by rules of corporate law, a corporate law agreement or articles of association“. In practice, no filing claims apply to be exempt from withholding tax if the recipient is not group related with the borrower or if the recipient can claim exemption pursuant to (b) or (c), above. In the cases (d)-(f) a 25% tax is to be withheld at source and the recipient will need to reclaim the withholding tax by completing reclaim form 06.026 with the tax authorities enclosed with such documentation which substantiates eligibility for exemption under the relevant exception. According to a statement from the Danish ministry of taxation in 2000 the Danish tax authorities will confirm that also pension funds and investment funds are considered as tax residents in Denmark, irrespective of the fact that they do not pay corporate tax on their income.

Examples of Group related in a sentence

• The cumulative aggregate liability of us and all of our affiliates and licensors to you the Customer and all of your Customer Group related under the Governing Agreement whether in contract tort or otherwise, will not exceed the amount of the fees paid or payable to us in the twelve (12) months immediately preceding the claim.

• Team (LCCRDA) The Lincoln County MSHCP Project Development Team applies the criteria and ranking system listed in Appendix C-2 and forwards ranked projects to the Working Group related to MSHCP initiatives.

• The Wilderness Management Team applies the applicable criteria listed in Appendix C-4 and forwards ranked projects to the Working Group related to Wilderness management projects.

• The Archeological Resources Team applies the criteria listed in Appendix C-1 and forwards ranked projects to the Working Group related to the protection, inventory, evaluation, and management of unique archeological resources in Lincoln County.

• The Silver State OHV Trail Team applies the applicable criteria listed in Appendix C-3 and forwards ranked projects to the Working Group related to the development of the Silver State OHV Trail and Management Plan.

• No claim is pending, or to the Knowledge of the Borrower, is threatened, against the Borrower or any other member of the Group related to any ESG Laws.

• Examples of Multistate Working Group related Legal Services that could be authorized by a Change Order include routinely participating in regular Multistate Working Group conference calls, or participating in a mediation organized by a Multistate Working Group, at the request of the OAG.

• These Operational Services may include both Seconded Services and other services that are performed by employees of the Licensee Group related to its own Assets.

• Given that COVID-19 global pandemic has impacted the parties prior to entering into this Agreement and that uncertainty regarding future conditions remains, the parties agree to this termination clause for Group related to COVID-19.

• The Change Order may permit a Contingent Fee with respect to the specifically defined Multistate Working Group related Legal Services, or may provide for payment of hourly rates, calculated in accordance with 8.2 below, or may provide for other forms of compensation (e.g. flat rate).