Cga 3.16 -

(b) If a withholding tax is required by applicable law to be deducted from a payment by the Paying Party to the Receiving Party, the Paying Party shall: (i) deduct the required amount; (ii) pay the net amount to the Receiving Party; (iii) pay the withheld amount to the relevant tax authority; and (iv) provide the Receiving Party with an official tax receipt or certificate of deduction within 60 days.

Paying Party shall gross-up the payment so that Receiving Party receives the full amount due, the withholding arises solely because Receiving Party: (a) fails to provide a valid tax exemption certificate within 30 days of request; (b) has a PE in Paying Party’s country; or (c) changes its tax residence without notice. cga 3.16

If any withholding tax is required by law to be deducted from a payment by Paying Party to Receiving Party, Paying Party shall: (i) deduct the minimum required amount; (ii) pay the net amount; (iii) pay withheld tax to the authority within legal deadlines; (iv) provide an official tax receipt within 30 days. (b) If a withholding tax is required by