84,214
edits
Template:EFET Allowance Annex 14.5: Difference between revisions
Jump to navigation
Jump to search
Template:EFET Allowance Annex 14.5 (view source)
Revision as of 13:25, 13 September 2023
, 13 September 2023no edit summary
Amwelladmin (talk | contribs) No edit summary |
Amwelladmin (talk | contribs) No edit summary |
||
| Line 1: | Line 1: | ||
§ {{ | § {{efetaprov|14.5}}. '''{{efetaprov|Withholding Tax}}''': If this § {{efetaprov|14.5}} is specified as applying in Part II of this {{efetaprov|Allowances Appendix}}, the following shall apply between the Parties: | ||
:(a) '''Payments Free and Clear''': All payments under an {{efetaprov|Individual Contract}} shall be made without any withholding of or deduction for or on account of any Tax unless such withholding or deduction is required by law. If a Party is so required to withhold or deduct Tax from a payment to be made by it, then that Party (“'''{{efetaprov|Paying Party}}'''”) shall notify the other Party (“'''{{efetaprov|Receiving Party}}'''”) immediately of such requirement and pay to the appropriate authorities all amounts withheld or deducted by it. If a receipt or other evidence can be issued evidencing the payment to the authorities, the {{efetaprov|Paying Party}} shall deliver such evidence (or a certified copy thereof) to the {{efetaprov|Receiving Party}}. | :(a) '''Payments Free and Clear''': All payments under an {{efetaprov|Individual Contract}} shall be made without any withholding of or deduction for or on account of any Tax unless such withholding or deduction is required by law. If a Party is so required to withhold or deduct Tax from a payment to be made by it, then that Party (“'''{{efetaprov|Paying Party}}'''”) shall notify the other Party (“'''{{efetaprov|Receiving Party}}'''”) immediately of such requirement and pay to the appropriate authorities all amounts withheld or deducted by it. If a receipt or other evidence can be issued evidencing the payment to the authorities, the {{efetaprov|Paying Party}} shall deliver such evidence (or a certified copy thereof) to the {{efetaprov|Receiving Party}}. | ||
| Line 9: | Line 9: | ||
::(ii) which could have been avoided if the {{efetaprov|Receiving Party}} had delivered to the {{efetaprov|Paying Party}} or to the appropriate authority as reasonably requested by the {{efetaprov|Paying Party}}, any declaration, certificate, or other documents specified in the Election Sheet in a form reasonably satisfactory to the Paying Party; or | ::(ii) which could have been avoided if the {{efetaprov|Receiving Party}} had delivered to the {{efetaprov|Paying Party}} or to the appropriate authority as reasonably requested by the {{efetaprov|Paying Party}}, any declaration, certificate, or other documents specified in the Election Sheet in a form reasonably satisfactory to the Paying Party; or | ||
::(iii) which is only imposed as a result of any Tax representation made by the {{efetaprov|Receiving Party}} in the Election Sheet for the purposes of this § {{ | ::(iii) which is only imposed as a result of any Tax representation made by the {{efetaprov|Receiving Party}} in the Election Sheet for the purposes of this § {{efetaprov|14.5}} failing or ceasing to be true and accurate provided that this paragraph (iii) shall not apply (and the {{efetaprov|Paying Party}} shall be obliged to increase the amount of any payment pursuant to this § {{efetaprov|14.5}}(b)) if such representation has failed or ceased to be true and accurate by reason of: | ||
:::(aa) any change in, or in the application or interpretation, of any relevant law, enactment, directive, or published practice of any relevant Tax authority being a change occurring on or after the date on which the relevant {{efetaprov|Individual Contract}} is entered; or | :::(aa) any change in, or in the application or interpretation, of any relevant law, enactment, directive, or published practice of any relevant Tax authority being a change occurring on or after the date on which the relevant {{efetaprov|Individual Contract}} is entered; or | ||
:::(bb) any action taken by a {{ | :::(bb) any action taken by a {{efetaprov|Tax}} authority, or brought in a court of competent jurisdiction, on or after the date on which the relevant {{efetaprov|Individual Contract}} is entered into. <br> | ||