Define: Taxation

all forms of taxation, duties, rates, levies, contributions, withholdings, deductions, liabilities to account, charges and imposts whether imposed in the United Kingdom or elsewhere in the world;

all forms of taxation, duties, rates, levies, contributions, withholdings, deductions, liabilities to account, charges and imposts whether imposed in the United Kingdom or elsewhere in the world;.

Relevant Circumstances

  • When allocating responsibility for taxes, duties or levies between contract parties
  • If cross-border supplies create tax exposure in multiple jurisdictions
  • Where indemnities, gross-ups or refunds need to address all forms of tax

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