Withholding tax exemption clause
Quelle: https://en.wikipedia.org/wiki/Withholding_tax
A withholding tax exemption clause is a contractual provision in procurement, supply, or service agreements that ensures payments to a service provider are exempt from withholding tax, or that the payer is not obligated to withhold. It may rely on statutory rules or double tax treaties and aims to avoid tax withholding in cross-border transactions.
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