For the avoidance of doubt, the 'gross dividend' shall represent a sum before withholding or deductionoftaxes at source by or on behalf of any applicable authority.
为免生疑问,“毛股利”应表示由或代表任何适用机关扣缴或扣除源课税之前的金额。
2
First, After a brief summarize of two taxes respectively, this report compares the taxes from several aspects as follows: laws in point, tax rate, deduction items, special treatment of taxation, etc.