Gaois

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  1. FINANCE|free movement of capital · FINANCE|taxation

    #656243

    IATE #3569768
    clásal ollardaithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bruttozinsklausel
    de
    Definition "Klausel, die den Emittenten verpflichtet, dem Anleger für jegliche vom Niederlassungsstaat des Emittenten einbehaltene Steuer einen Ausgleich (""gross-up"") zu gewähren" Reference "Vorschlag für eine Richtlinie des Rates zur Gewährleistung einer effektiven Besteuerung von Zinserträgen innerhalb der Gemeinschaft KOM/2001/0400 endg. CELEX:52001PC0400/DE"
    gross-up clause | gross-up | grossing-up
    en
    Definition provision in a contract which provides that all payments must be made in the full amount, free of any deductions or withholdings, and without exercising any right of set-off Reference "Wikipedia > Gross-up clause, https://en.wikipedia.org/wiki/Gross-up_clause [9.8.2016]"
    Comment "The provision will usually indicate that if there is a mandatory withholding or deduction by operation of law (usually with respect to tax), then the paying party shall ""gross up"" the payment so that the receiving party receives the same net amount."
    clause de brutage | clause de gross-up | clause de montant brut
    fr