Tax Parent definition

Tax Parent means a parent corporation under Section 424(e) of the Code.
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Tax Parent means The Southern Company, a Delaware corporation.
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Tax Parent means the first entity in the chain of ownership above HAL Antillen which is the 100% beneficial owner of HAL Antillen and which is treated as a taxpayer for U.S. Federal Tax purposes.
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Examples of Tax Parent in a sentence

  • Incentive Share Options may only be granted to Employees of the Company, a Tax Parent or Subsidiary of the Company.

  • To the extent that expenses incurred in connection to a Tax Proceeding relate to a Tax that is a Buyer Indemnified Tax, Parent shall make a claim for indemnification pursuant to Section and the Escrow Agreement.

  • The audit highlighted key areas that need to be reviewed and improved and the Housing Options Management Team have already met to ensure that necessary monitoring is in place to demonstrate compliance with new policies and processes put in place.

  • Scenario 1: Scenario 2: ABC Company Holding Company in Country A Dividends Parent Company (Fund) in Country B Dividends Potential Withholding Tax Parent Company in Country B ABC Company Dividends Capital Gains Tax Return on investment Return on investment Beneficiaries/Investors (e.g. pension fund, insurance company) Investors in these funds are subject to taxation in their home jurisdictions on any income or gains they realise, just as they would when investing directly in company shares.

  • At least thirty (30) days prior to the due date of any Tax Return of the Surviving Entity that relates to a Pre-Closing Period (or Straddle Period) that shows an Indemnified Tax, Parent shall provide a draft of such Tax Return to the Representative for the Representative to review and comment.

  • Application of Consolidated Taxation SystemThe Company has applied the consolidated taxation system as a Consolidated Tax Parent Company from the current fiscal year.


More Definitions of Tax Parent

Tax Parent means Duke Energy Americas, Inc., a Nevada corporation, or, if Duke Energy Corporation consummates its proposed restructuring prior to the Closing Date, Duke Energy Corporation, a North Carolina Corporation.
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Tax Parent means the common parent corporation of the "selling consolidated group" which includes JHG within the meaning of Treasury Regulation Section 1.338(h)(10)-1(b)(2).
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Related to Tax Parent

  • Tax Group has the meaning set forth in Section 7.06(h)(iii).

  • Seller Parent has the meaning set forth in the Preamble.

  • Consolidated Group means the Borrower and all Subsidiaries which are consolidated with it for financial reporting purposes under GAAP.

  • Parent means a “parent corporation,” whether now or hereafter existing, as defined in Section 424(e) of the Code.

  • Acquired Entities means the Company and the Acquired Subsidiaries.

  • Tax Liability means the total taxes due to a municipal corporation for the taxable year, after allowing any credit to which the taxpayer is entitled, and after applying any estimated tax payment, withholding payment, or credit from another taxable year.

  • Taxable REIT Subsidiary means, as to Host REIT and with regard to Host REIT’s taxable years commencing after December 31, 2000, any of Fernwood, Rockledge or any other TRS of Host REIT, and, as to any Subsidiary REIT, any TRS of such Subsidiary REIT.

  • Tax roll means a permanent record of the taxes charged on property, as extended

  • Seller Group Member means (a) Seller and its Affiliates, (b) directors, officers and employees of Seller and its Affiliates and (c) the successors and assigns of the foregoing.

  • Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • Minority group member means a United States citizen or permanent resident alien who is and can demonstrate membership in one of the following groups:

  • Consolidated Return means a Tax Return filed with respect to Federal Income Taxes for the Consolidated Group.

  • SAP Parent means SAP SE, a European Company (Societas Europaea, SE) established under the laws of Germany and the European Union, registered with the commercial register of the local court of Mannheim, Germany, under HRB 719915, with registered office in Walldorf, Germany, and business address at Dietmar-Hopp-Allee 16, 69190 Walldorf, Germany.

  • Tax Period means, with respect to any Tax, the period for which the Tax is reported as provided under the Code or other applicable Tax Law.

  • Retained Subsidiaries means all Subsidiaries of Sellers and their respective direct and indirect Subsidiaries, as of the Closing Date, other than the Purchased Subsidiaries.

  • New Parent shall have the meaning assigned to such term in the definition of the term “Change in Control”.

  • In loco parentis means relating to the responsibility to undertake the care and control of another person in the absence of:

  • Consolidated Entities as of any date of determination, any entities whose financial results are consolidated with those of Kimco in accordance with GAAP.

  • 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.

  • JV Entity means any joint venture of the Borrower or any Restricted Subsidiary that is not a Subsidiary.

  • lone parent means a person who has no partner and who is responsible for and a member of the same household as a child or young person;

  • Tax Package has the meaning assigned in Section 6.01(b);

  • Minor parent means an individual under the age of 18 who is not emancipated under 1968 PA 293, MCL 722.1 to 722.6, and who is either the biological parent of a child living in the same household or a pregnant woman.

  • Transferred Entities means the entities set forth on Schedule 1.9.

  • Buyer Group Member means (a) Buyer and its Affiliates, (b) directors, officers and employees of Buyer and its Affiliates and (c) the successors and assigns of the foregoing.

  • Spinco Subsidiaries means all direct and indirect Subsidiaries of Spinco immediately following the Contribution.