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看看这段话的大概意思IfanypaymentunderthisAgreementissubjecttoawithholdingtaxbytheLicensee’scountry,suchtaxisrequiredtobewithheldfromsuchpaymentbytheLicensee,andispermittedtobewithheldfromsuchpaymenttot

题目详情
看看这段话的大概意思
If any payment under this Agreement is subject to a withholding tax by the Licensee’s country,such tax is required to be withheld from such payment by the Licensee,and is permitted to be withheld from such payment to the Licensor under an applicable tax convention,the amount of such tax should be deducted from the payment by the Licensee.Licensee shall promptly provide with Licensor with the proper tax certificate to obtain the corresponding tax credits.
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答案和解析
如果根据被许可方所在国的规定,对此类付款需代扣所得税,那么应缴税款应由被许可方在给许可方的付款中扣除.根据现行的税收规定,此类代扣所得税的金额应从被许可方支付的款项中扣除.
被许可方应向许可方及时提供其税收减免证书以获得课税减免.