Example (1): Taxes

Licensee agrees that it shall pay In addition to the license fee or royalties provided in Article (…), any and all transfer taxes, in particular value-added taxes, which may become payable in a country other than the country of Licensor, and such transfer taxes shall not be deducted from the license fee or royalties due to Licensor. Any taxes required to be withheld from the license fee or royalties due to Licensor, shall be paid  by Licensee to the appropriate governmental agency, and the license fee or royalties remitted by Licensee to Licensor shall be the net amount after such taxes have been withheld.

Example (2): Taxes

Licensor shall bear tax to be levied under the … law on the income of Licensor arising under this Agreement. In the event that Licensee deducts such tax from the amount of income of Licensor, Licensee shall send to Licensor, without delay, a tax certificate showing the payment of such tax.

Example (3): Tax

(Computer Soft License Agreement)

Licensee agrees to be solely responsible for the payment of all applicable (…) taxes, including but not limited to import duties, excise taxes, value-added taxes, sales taxes and income taxes, to the extent any tax is not recoverable as a credit against (…) income taxes. Licensee agrees to aid and assist Licensor in the planning and negotiation of all (…) taxation.