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{{isdaanat|Change in Tax Law}} | {{isdaanat|Change in Tax Law}} | ||
So one mild observation here is that this definition does not specifically | So one mild observation here is that this definition of a “{{isdaprov|Change in Tax Law}}” does not specifically mention, you know, ''[[tax]]'' [[per se]]. Which at first glance is odd. | ||
This transpires not to matter, though, seeing as {{isdaprov|Change in Tax Law}} appears only twice in the {{2002ma}}, and in each case the context in which it appears is very specific to tax. They are: | |||
*Section {{isdaprov|2(d)}}(4)(B) (which deals with exclusions to the general requirement to [[gross up]] for {{isdaprov|Indemnifiable Tax}}es; and | *Section {{isdaprov|2(d)}}(4)(B) (which deals with exclusions to the general requirement to [[gross up]] for {{isdaprov|Indemnifiable Tax}}es; and | ||
*Section {{isdaprov|5(b)(iii)}} ({{isdaprov|Tax Event}}s), defining things that count as {{isdaprov|Tax Event}}s by making an {{isdaprov|Affected Party}} more likely to suffer an {{isdaprov|Indemnifiable Tax}}. | *Section {{isdaprov|5(b)(iii)}} ({{isdaprov|Tax Event}}s), defining things that count as {{isdaprov|Tax Event}}s by making an {{isdaprov|Affected Party}} more likely to suffer an {{isdaprov|Indemnifiable Tax}}. | ||
The provisions surrounding gross up and termination and Indemnifiable Taxes are some of the most (linguistically) complicated in the {{isdama}}, by the way. | The provisions surrounding gross up and termination and Indemnifiable Taxes are some of the most (linguistically) complicated in the {{isdama}}, by the way. | ||
{{sa}} | |||
*{{isdaprov|Indemnifiable Tax}} | |||
*{{isdaprov|Tax Event}} |