Template:M summ EFET Allowance Annex 14.5: Difference between revisions

[[Withholding Tax - EFET Allowance Provision|It]] is a regrettable fact that EFET’s [[Carbon Squad]] chose for its WHT clause the exact label that the other emissions master documents use for the Transaction parties themselves: “{{efetaprov|Receiving Party}}” in the {{efeta}} — the person who receives a ''payment'' over which there is some tax consequence — is ''not'' the same as {{euaprov|Receiving Party}} in the {{emissionsannex}} or {{ietaprov|Receiving Party}} in the {{ietama}} — the person who is delivered Allowances. That person, in the {{efeta}}, is the {{efetaprov|Buyer}}.