Taxable base definition

Taxable base means a value assigned to the brownfield property pursuant to the
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Taxable base means a value assigned to the brownfield property pursuant to the provisions of subparagraph (F) of paragraph (3) of Code Section 48-5-2.
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Taxable base means, for a Person (other than an individual) with a registered place of business in metropolitan France, the amount of such Person’s taxable corporate income as determined in accordance with article 209(I) of the CGI (or any successor provision thereof) for purposes of calculation of the amount of Taxes such Person’s corporate income tax liability under article 219(I) of the CGI (or any successor provision thereof).
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Examples of Taxable base in a sentence

  • In order to determine the taxable base and for the purposes of calculating the Contractor’s responsibility regarding annual Income Tax liability, the following will be taken into account: Taxable base = [(1)] – {[(2)+(3)+(4)]+[(5)+(6)+(7)+(8)]}.

  • Taxable base The taxable base of a company is as defined in Section 5.2.2.

  • Taxable base for corporate profit tax (CPT) is “profit before tax” determined as per financial accounting, adjusted for certain “tax” differences, which either increase or decrease the tax base (losses carry-forward, depreciation, royalty and interest payments, reserves, payments to low-tax jurisdictions and some other).Small enterprises (with annual income of below UAH 20 million) may pay CPT based on their financial accounting results without adjustments.

  • Taxable base is composed of the net asset value adjusted as of the closing of the period before the payment was made, deducting the depreciations, amortizations, legal cash reserve, and specific provisions for credit risk.

  • Taxable base means the amount on which the VAT rate is calculated.

  • The taxable period spans from the first to the last day of the month.58 Taxable base it is selling price of drinks that are sold in restaurants.

  • Taxable base (base imponible), tax rate (tipo de gravamen), deductions (deducciones), tax period (período impositivo), accrued amount (devengo) and supplementary taxation (imposición complementaria).

  • Taxable base erosion and the shift of taxpayer are also relevant notions.

  • Taxable base of the subject, non-exempt acquisition, and for cases in which the taxable base of the acquisition is calculated in accordance with Section 3 of Article 5 of the Tax Law, an indication of the number of securities acquired and sold and the total of the considerations for the corresponding acquisitions.

  • Taxable base and rates differ depending on the kind of conducted gambling activities.


More Definitions of Taxable base

Taxable base means a value assigned to the brownfield brownfields property
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Related to Taxable base

  • Taxable Wage Base means the contribution and benefit base in effect under Section 230 of the Social Security Act at the beginning of the Plan Year.

  • Taxable Allocation means, with respect to any Series, the allocation of any net capital gains or other income taxable for federal income tax purposes to a dividend paid in respect of such Series.

  • Taxable Year means a taxable year of the Corporate Taxpayer as defined in Section 441(b) of the Code or comparable section of state or local tax law, as applicable (and, therefore, for the avoidance of doubt, may include a period of less than 12 months for which a Tax Return is made), ending on or after the IPO Date.

  • Net Taxable Income has the meaning set forth in Section 4.01(b)(i).

  • Taxable income means, in the case of an individual, federal adjusted gross income determined without regard to 26 U.S.C. § 168(k) and:

  • Base taxable value means the agreed value specified in a resolution or interlocal agreement under Subsection 17C-1-102(8) from which tax increment will be collected.

  • Taxable value shall have the meaning assigned to such term in Section 1.04(10) of the TEXAS TAX CODE.

  • Net Tax Benefit has the meaning set forth in Section 3.1(b) of this Agreement.

  • Pre-Tax Income means income, as determined by GAAP, prior to deduction of the Bonus Pool (as hereinafter defined) and income taxes, and if applicable, after the deduction of any bonus pool of a future officer bonus plan adopted by the Company relating to an applicable Award Year and adjustments approved by the Board as described herein.

  • Allocation Year Means (i) the period commencing on the Closing Date and ending on December 31, 2006, (ii) any subsequent period commencing on January 1 and ending on the following December 31, or (iii) any portion of the period described in clause (ii) for which the Company is required to allocate Profits, Losses and other items of Company income, gain, loss or deduction pursuant to Article V.

  • Hypothetical Tax Liability means, with respect to any Taxable Year, the liability for Taxes of the Corporation (or the Partnerships, but only with respect to Taxes imposed on the Partnerships and allocable to the Corporation) using the same methods, elections, conventions and similar practices used on the relevant Corporation Return but using the Non-Stepped Up Tax Basis instead of the tax basis reflecting the Basis Adjustments of the Adjusted Assets and excluding any deduction attributable to Imputed Interest.

  • Pre-Tax Earnings means the Corporation's earnings before income taxes as reported in the Company's Consolidated Income Statement for each fiscal year of the Performance Period, excluding any non-cash charge incurred in accordance with accounting principles generally accepted in the United States of America (GAAP) for any restricted stock or restricted stock unit awards granted during the Performance Period and all options, restricted stock and other equity compensation granted to Directors during the Performance Period.

  • Post-Distribution Tax Period means a Tax period beginning and ending after the Distribution Date.

  • Consolidated federal taxable income means the consolidated taxable income of an affiliated group of corporations, as computed for the purposes of filing a consolidated federal income tax return, before consideration of net operating losses or special deductions. "Consolidated federal taxable income" does not include income or loss of an incumbent local exchange carrier that is excluded from the affiliated group under division (A)(1) of this section.

  • Taxable Period means any taxable year or other period that is treated as a taxable year with respect to which any Tax may be imposed under any applicable statute, rule or regulation.

  • Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.

  • Pre-Tax Contributions means, for any Participant, the aggregate of the Participant's Basic Pre-Tax Contributions and Supplemental Pre-Tax Contributions contributed to the applicable Pre-Tax Contribution Account.

  • Taxable means either:

  • Taxable Date means the date as of which interest on the Bonds is first includible in gross income of the Owner (including, without limitation, any previous Owner) thereof as a result of an Event of Taxability.

  • taxation year means the calendar year to which an assessment roll applies for the purposes of taxation;

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • Straddle Tax Period means any taxable period beginning on or before and ending after the Closing Date.

  • MUNICIPAL TAXABLE INCOME means the following:

  • Net Loss means, for each fiscal year or other applicable period, an amount equal to the Partnership’s taxable income or loss for such year or period as determined for federal income tax purposes by the General Partner, determined in accordance with Section 703(a) of the Code (for this purpose, all items of income, gain, loss or deduction required to be stated separately pursuant to Section 703(a) of the Code shall be included in taxable income or loss), adjusted as follows:

  • Pre-Distribution Tax Period means any taxable period (or portion thereof) that ends on or before the Distribution Date.

  • Non-Income Tax Return means any Tax Return relating to any Tax other than an Income Tax.