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{{isdaprov|2(d)}} '''{{isdaprov|Deduction or Withholding for Tax}}'''. | {{isdaprov|2(d)}} '''{{isdaprov|Deduction or Withholding for Tax}}'''. | ||
:(i) {{isdaprov|Gross-Up}}. The parties must pay without withholding unless required by law. Where a payer has to withhold, it must:— | :(i) '''{{isdaprov|Gross-Up}}'''. The parties must pay without withholding unless required by law. Where a payer has to withhold, it must:— | ||
::(1) promptly tell the recipient; | ::(1) promptly tell the recipient; | ||
::(2) promptly pay the withheld amount to the relevant authorities (including the withholding on any required {{isdaprov|gross-up}}); | ::(2) promptly pay the withheld amount to the relevant authorities (including the withholding on any required {{isdaprov|gross-up}}); |