Common use of Allocation of Foreign Income Tax Relating to Separate Returns Clause in Contracts

Allocation of Foreign Income Tax Relating to Separate Returns. (i) Pfizer shall be responsible for any and all Foreign Income Taxes due with respect to or required to be reported on any Pfizer Separate Return, including any Foreign Income Tax of Pfizer or any member of the Pfizer Group imposed by way of withholding by a member of the Zoetis Group (and including any increase in such Foreign Income Tax as a result of a Final Determination) for all Tax Periods. (ii) Zoetis shall be responsible for any and all Foreign Income Taxes due with respect to or required to be reported on any Zoetis Separate Return, including any Foreign Income Tax of Zoetis or any member of the Zoetis Group imposed by way of withholding by a member of the Pfizer Group (and including any increase in such Foreign Income Tax as a result of a Final Determination) for all Tax Periods.