The term "non-resident enterprise" when used in this announcement shall have the same meaning as defined under the Tax Law and its relevant rules and regulations. If any resident enterprise (as defined in the Enterprise Income Tax Law) listed on the Register of Members of H Shares which is...
If you are a Non-United States Holder (as defined below in the section entitled “United States Federal Income Tax Considerations”), payments on the notes generally will not be subject to United States federal income or withholding tax, as long as you provide us with the requisite forms. ...
Notes which qualify as "derivative instruments" within the meaning of Section 2 of the SMA, Directive 2004/39/EC (MiFID Directive) and Commission Regulation No EC/1287/2006 (MiFID Implementation Regulation), all as amended from time to time, may on...
subject to US withholding tax under Section 871(m) of the US Internal Revenue Code and regulations promulgated thereunder. ISIN: XS2852995278 Series Number: SPUK 019 10 10. OPERATIONAL INFORMATION (a) ISIN Code: ...
The financial information included in this report does not amount to full financial statements within the meaning of Section 434 of Companies Act 2006. The financial information has been extracted from the Group's Annual Report and financial statements for the period ended 31 December 2020, on whic...
or periodical (FDAP) income, which includes, among other things, interest, dividends, and other similar types of investment income, unless the beneficial owner of the payment is entitled to a reduced rate of, or exemption from, withholding tax under domestic law, including an income...
Excluded License has the meaning set forth in Section 3.3(a). Final Product means a software or hardware product in a final form of manufacturing with a fully functional user interface that is intended for distribution to end users (e.g. media player application, cellular phone, motor vehicle...
“Force Majeure” has the meaning given to it in clause 36.1. “General Conditions of Contract” means clauses from 1 to 46 of the Contract. “Gross Negligence” means any act or failure to act (whether sole, contributory, joint or concurrent) which seriously and substantially deviates from ...
(c) the partner's share of a partnership's effectively connected income, D • The person named on line 1 of this form is a resident of the treaty country listed on line 9 of the form (if any) within the meaning of the income tax treaty between the United States and that ...
For these purposes, a retail investor means a person who is one (or more) of: (i) a retail client as defined in point (11) of Article 4(1) of Directive 2014/65/EU (as amended, "MiFID II"); or (ii) a customer within the meaning of Directive 2002/92/EC (as amended or ...