TAXESWhen applicable, government sa

TAXES
When applicable, government sales, withholding, use and/or value added taxes shall be paid by Ipsos Korea in addition to the fees due under this Agreement. The Client shall in no event be liable for payment of any taxes based on Ipsos Korea’s net income or personal property. In the event that the Client, under mandatory tax law in the jurisdiction in which the payment is effected, is required to withhold certain amounts or a certain portion of the payment due to Ipsos Korea, the Client may (after having given Ipsos Korea written notice hereof) deduct such mandatory amounts to the extent strictly required under such applicable tax law from said payment to Ipsos Korea, and pay such amount to the appropriate tax authority. The aforesaid is, however, conditioned upon the Client promptly providing Ipsos Korea with photocopies or fax copies of all necessary documents (e.g. tax receipts received from such tax authority) in order for Ipsos Korea to be able to claim and receive a foreign tax credit in an amount corresponding to the amount withheld by Client.