12.2 - GMSLA Provision: Difference between revisions

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{{gmslaanat|12.2}}
#redirect[[Taxes - GMSLA Provision]]
Expect to see {{gmslaprov|12.2(d)}} amplified in the {{gmslaprov|Schedule}}, especially if your counterparty has any particular warm feelings towards America. You may see all sorts of special pleadings about US Federal incomes taxes, hat-doffing to the sainted [[Internal Revenue Code of 1986]], provisions about gross ups as a result of Section [[871(m)]] and all that good stuff.