Posted By: | November 27, 2020 |

Re: Withholding Tax: The A-Z of Grossing Up

THISDAY LAWYER of February 16, 2010, Mr. Elebiju considers grossing-up provision in relation to withholding taxation. He disagrees with the view expressed elsewhere that contractual provisions that shift the tax burden of withholding taxes from the payee to the payer are illegal.

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