Define: U.S. Tax Compliance Certificate
What does "U.S. Tax Compliance Certificate" mean? The meaning differs based on the contract. We found 2 definitions across 2 companies in SEC filings.
Definition 1 (AMPHENOL CORP /DE/, seen in 1 filing)
U.S. Tax Compliance Certificate means a certificate to the effect that such Lender is not (A) a “bank” within the meaning of section 881(c)(3)(A) of the Internal Revenue Code, (B) a “10 percent shareholder” of the applicable Borrower within the meaning of section 881(c)(3)(B) of the Internal Revenue Code, or (C) a “controlled foreign corporation” described in section 881(c)(3)(C) of the Internal Revenue Code.
Source: AMPHENOL CORP /DE/ 8-K
Definition 2 (EXELON CORP, seen in 1 filing)
U.S. Tax Compliance Certificate means a certificate substantially in the form of Exhibit F-1 to the effect that a Foreign Lender is not a bank within the meaning of Section 881(c)(3)(A) of the Code, a 10 percent shareholder of a Borrower within the meaning of Section 881(c)(3)(B) of the Code, or a controlled foreign corporation described in Section 881(c)(3)(C) of the Code.
Source: EXELON CORP 10-K
Data extracted from 2 SEC EDGAR filings across 2 companies. Source: Material contracts (Exhibit 10) filed under Regulation S-K.
This page presents definitions found in actual SEC filings for informational purposes. The specific definition appropriate for your contract may vary based on jurisdiction, industry, and specific circumstances. Consult with a qualified attorney for legal advice.