Common use of SELLER RESPONSIBLE FOR TAXES AND RECORDS Clause in Contracts

SELLER RESPONSIBLE FOR TAXES AND RECORDS. Seller shall be liable for any applicable income taxes, levies, duties, costs, charges, withholdings, deductions or any charges of equivalent effect imposed on, or in respect of the Goods or Services provided by Seller to Apple under this Agreement. Where applicable, Seller will charge Apple sales tax, excise tax, use tax, value added tax ("VAT"), goods and services tax ("GST"), consumption tax, or equivalent type charges (hereinafter "Transaction Taxes") that are owed by Apple solely as a result of the Goods or Services provided by Seller to Apple under this Agreement and which are required or permitted to be collected from Apple by Seller under applicable law. If Apple provides Seller with a valid exemption certificate, Seller shall not collect the Transaction Taxes covered by such certificate. All charges will be supported by valid tax invoices provided by Seller to Apple consistent with the relevant jurisdiction. Where any relevant taxation authority imposes any income tax on the payment for Goods or Services by Apple to Seller and requires Apple to withhold such tax ("Withholding Tax"), Apple may deduct such Withholding Tax from the payment to Seller and remit such Withholding Tax to the relevant taxing authority on behalf of Seller. The determination of the applicability of a Withholding Tax is at Apple’s sole discretion. In the event a reduced Withholding Tax rate may apply on payments to Seller, Seller shall furnish to Apple as soon as practicable all documentation necessary to evidence the qualifications for the reduced rate of Withholding Tax. If the necessary documentation is not provided in a timely fashion before payment, the reduced Withholding Tax rate will not apply and any payments to Seller shall be subject to the full rate of Withholding Tax. Upon reasonable request by Seller, Apple shall furnish Seller with tax receipts or other documentation evidencing the payment of such Withholding Tax when available. Seller shall be solely responsible for filing the appropriate tax forms and paying all taxes or fees, including estimated taxes and employment taxes, due with respect to Seller's receipt of payment under this Agreement. Upon request, Seller shall provide Apple with any other necessary tax documentation. Where applicable, a non-U.S. Seller shall note, on each invoice issued to Apple under this Agreement, the amount of Services performed, or Goods provided by Seller within the United States, if any. Seller further agrees to provide Apple with reasonable assistance in the event of a government audit.

SELLER RESPONSIBLE FOR TAXES AND RECORDS. Except as otherwise required by applicable law, Apple shall have no responsibility to pay or withhold from any payment to Seller under this Agreement, any federal, state, or local taxes or fees. Seller shall be liable for any applicable income taxes, levies, duties, costs, charges, withholdings, deductions or any charges of equivalent effect imposed on, or in respect of the Goods or Services provided by Seller to Apple under this Agreement. Where applicable, Seller will charge Apple sales tax, excise tax, use tax, value added tax ("VAT"), goods and services tax ("GST"), consumption tax, or equivalent type charges (hereinafter "Transaction Taxes") that are owed by Apple solely as a result of the Goods or Services provided by Seller to Apple under this Agreement and which are required or permitted to be collected from Apple by Seller under applicable law. If Apple provides Seller with a valid exemption certificate, Seller shall not collect the Transaction Taxes covered by such certificate. All charges will be supported by valid tax invoices provided by Seller to Apple consistent with the applicable EU invoicing directive or comparable authority of the relevant jurisdiction. Where any relevant taxation authority imposes any income tax on the payment for Goods or Services by Apple to Seller and requires Apple to withhold such tax ("Withholding Tax"), Apple may deduct such Withholding Tax from the payment to Seller and remit such Withholding Tax to the relevant taxing authority on behalf of Seller. The determination of the applicability of a Withholding Tax is at Apple’s sole discretion. In the event a reduced Withholding Tax rate may apply on payments to Seller, Seller shall furnish to Apple as soon as practicable all documentation necessary to evidence the qualifications for the reduced rate of Withholding Tax. If the necessary documentation is not provided in a timely fashion before payment, the reduced Withholding Tax rate will not apply and any payments to Seller shall be subject to the full rate of Withholding Tax. Upon reasonable request by Seller, Apple shall furnish Seller with tax receipts or other documentation evidencing the payment of such Withholding Tax when available. Seller shall be solely responsible for filing the appropriate tax forms and paying all taxes or fees, including estimated taxes and employment taxes, due with respect to Seller's receipt of payment under this Agreement. Upon request, Seller shall provide Apple with a validly executed U.S. Internal Revenue Service form to establish its U.S. or non-U.S. status or any other necessary tax documentation. Where applicable, a non-U.S. Seller shall note, on each invoice issued to Apple under this Agreement, the amount of Services performed, or Goods provided performed by Seller within the United States, if any. Seller further agrees to provide Apple with reasonable assistance in the event of a government audit.

SELLER RESPONSIBLE FOR TAXES AND RECORDS. Except as otherwise required by applicable law, Apple shall have no responsibility to pay or withhold from any payment to Seller under this Agreement, any taxes or fees. Seller shall be liable for any applicable income taxes, levies, duties, costs, charges, withholdings, deductions or any charges of equivalent effect imposed on, or in respect of the Goods or Services provided by Seller to Apple under this Agreement. Where applicable, Seller will charge Apple sales tax, excise tax, use tax, value added tax ("VAT"), goods and services tax ("GST"), consumption tax, or equivalent type charges (hereinafter "“Transaction Taxes"”) that are owed by Apple solely as a result of the Goods or Services provided by Seller to Apple under this Agreement and which are required or permitted to be collected from Apple by Seller under applicable law. If Apple provides Seller with a valid exemption certificate, Seller shall not collect the Transaction Taxes covered by such certificate. All charges will be supported by valid tax invoices provided by Seller to Apple consistent with the EU invoicing directive (2001/115/EC) or comparable authority of the relevant jurisdiction. Where any relevant taxation authority imposes any income tax on the payment for Goods or Services by Apple to Seller and requires Apple to withhold such tax ("Withholding Tax"), Apple may deduct such Withholding Tax from the payment to Seller and remit such Withholding Tax to the relevant taxing authority on behalf of Seller. The determination of the applicability of a Withholding Tax is at Apple’s sole discretion. In the event a reduced Withholding Tax rate may apply on payments to Seller, Seller shall furnish to Apple as soon as practicable all documentation necessary to evidence the qualifications for the reduced rate of Withholding Tax. If the necessary documentation is not provided in a timely fashion before payment, the reduced Withholding Tax rate will not apply and any payments to Seller shall be subject to the full rate of Withholding Tax. Upon reasonable request by Seller, Apple shall furnish Seller with tax receipts or other documentation evidencing the payment of such Withholding Tax when available. Seller shall be solely responsible for filing the appropriate tax forms and paying all taxes or fees, including estimated taxes and employment taxes, due with respect to Seller's receipt of payment under this Agreement. Upon request, Seller shall provide Apple with any other necessary tax documentation. Where applicable, a non-U.S. Seller shall note, on each invoice issued to Apple under this Agreement, the amount of Services performed, or Goods provided performed by Seller within the United States, if any. Seller further agrees to provide Apple with reasonable assistance in the event of a government audit.

SELLER RESPONSIBLE FOR TAXES AND RECORDS. Except as otherwise required by applicable law, Apple shall have no responsibility to pay or withhold from any payment to Seller under this Agreement, any federal, state, or local taxes or fees. Seller shall be liable for any applicable income taxes, levies, duties, costs, charges, withholdings, deductions or any charges of equivalent effect imposed on, or in respect of the Goods or Services provided by Seller to Apple under this Agreement. Where applicable, Seller will charge Apple sales tax, excise tax, use tax, value added tax ("VAT"), goods and services tax ("GST"), consumption tax, or equivalent type charges (hereinafter "Transaction Taxes") that are owed by Apple solely as a result of the Goods or Services provided by Seller to Apple under this Agreement and which are required or permitted to be collected from Apple by Seller under applicable law. If Apple provides Seller with a valid exemption certificate, Seller shall not collect the Transaction Taxes covered by such certificate. All charges will be supported by valid tax invoices provided by Seller to Apple consistent with the relevant jurisdictionApple. Where any relevant taxation authority imposes any income tax on the payment for Goods or Services by Apple to Seller and requires Apple to withhold such tax ("Withholding Tax"), Apple may deduct such Withholding Tax from the payment to Seller and remit such Withholding Tax to the relevant taxing authority on behalf of Seller. The determination of the applicability of a Withholding Tax is at Apple’s sole discretion. In the event a reduced Withholding Tax rate may apply on payments to Seller, Seller shall furnish to Apple as soon as practicable all documentation necessary to evidence the qualifications for the reduced rate of Withholding Tax. If the necessary documentation is not provided in a timely fashion before payment, the reduced Withholding Tax rate will not apply and any payments to Seller shall be subject to the full rate of Withholding Tax. Upon reasonable request by Seller, Apple shall furnish Seller with tax receipts or other documentation evidencing the payment of such Withholding Tax when available. Seller shall be solely responsible for filing the appropriate federal, state and local tax forms and paying all taxes or fees, including estimated taxes and employment taxes, due with respect to Seller's receipt of payment under this Agreement. Upon request, Seller shall provide Apple with any other necessary tax documentation. Where applicable, a non-U.S. Seller shall note, on each invoice issued to Apple under this Agreement, the amount of Services performed, or Goods provided performed by Seller within the United States, if any. Seller further agrees to provide Apple with reasonable assistance in the event of a government audit.

SELLER RESPONSIBLE FOR TAXES AND RECORDS. Seller shall be liable for any applicable income taxes, levies, duties, costs, charges, withholdings, deductions or any charges of equivalent effect imposed on, or in respect of the Goods or Services provided by Seller to Apple under this Agreement. Where applicable, Seller will charge Apple sales tax, excise tax, use tax, value added tax ("“VAT"”), goods and services tax ("“GST"”), consumption tax, or equivalent type charges (hereinafter "“Transaction Taxes"”) that are owed by Apple solely as a result of the Goods or Services provided by Seller to Apple under this Agreement and which are required or permitted to be collected from Apple by Seller under applicable law. If Apple provides Seller with a valid exemption certificate, Seller shall not collect the Transaction Taxes covered by such certificate. All charges will be supported by valid tax invoices provided by Seller to Apple consistent with the EU invoicing directive (2001/115/EC) or comparable authority of the relevant jurisdiction. Where any relevant taxation authority imposes any income tax on the payment for Goods or Services by Apple to Seller and requires Apple to withhold such tax ("“Withholding Tax"”), Apple may deduct such Withholding Tax from the payment to Seller and remit such Withholding Tax to the relevant taxing authority on behalf of Seller. The determination of the applicability of a Withholding Tax is at Apple’s sole discretion. In the event a reduced Withholding Tax rate may apply on payments to Seller, Seller shall furnish to Apple as soon as practicable all documentation necessary to evidence the qualifications for the reduced rate of Withholding Tax. If the necessary documentation is not provided in a timely fashion before payment, the reduced Withholding Tax rate will not apply and any payments to Seller shall be subject to the full rate of Withholding Tax. Upon reasonable request by Seller, Apple shall furnish Seller with tax receipts or other documentation evidencing the payment of such Withholding Tax when available. Seller shall be solely responsible for filing the appropriate federal, state and local tax forms and paying all taxes or fees, including estimated taxes and employment taxes, due with respect to Seller's receipt of payment under this Agreement. Upon request, Seller shall provide Apple with a validly executed U.S. Internal Revenue Service form to establish its U.S. or non-U.S. status or any other necessary tax documentation. Where applicable, a non-U.S. Seller shall note, on each invoice issued to Apple under this Agreement, the amount of Services performed, performed or Goods provided by Seller within the United States, if any. Seller further agrees to provide Apple with reasonable assistance in the event of a government audit.

SELLER RESPONSIBLE FOR TAXES AND RECORDS. Seller Except as otherwise required by applicable law, Phase Four shall have no responsibility to pay or withhold from any payment to Vendor under this Agreement, any federal, state, or local taxes or fees. Vendor shall be liable for any applicable income taxes, levies, duties, costs, charges, withholdings, deductions or any charges of equivalent effect imposed on, or in respect of the Goods or Services provided by Seller Vendor to Apple Phase Four under this Agreement. Where applicable, Seller Vendor will charge Apple Phase Four sales tax, excise tax, use tax, value added tax ("“VAT"”), goods and services tax ("“GST"”), consumption tax, or equivalent type charges (hereinafter "“Transaction Taxes"”) that are owed by Apple Phase Four solely as a result of the Goods or Services provided by Seller Vendor to Apple Phase Four under this Agreement and which are required or permitted to be collected from Apple Phase Four by Seller Vendor under applicable law. If Apple Phase Four provides Seller Vendor with a valid exemption certificate, Seller Vendor shall not collect the Transaction Taxes covered by such certificate. All charges will be supported by valid tax invoices provided by Seller Vendor to Apple Phase Four consistent with the applicable EU invoicing directive or comparable authority of the relevant jurisdiction. Where any relevant taxation authority imposes any income tax on the payment for Goods or Services by Apple Phase Four to Seller Vendor and requires Apple Phase Four to withhold such tax ("“Withholding Tax"”), Apple Phase Four may deduct such Withholding Tax from the payment to Seller Vendor and remit such Withholding Tax to the relevant taxing authority on behalf of SellerVendor. The determination of the applicability of a Withholding Tax is at ApplePhase Four’s sole discretion. In the event a reduced Withholding Tax rate may apply on payments to SellerVendor, Seller Vendor shall furnish to Apple Phase Four as soon as practicable all documentation necessary to evidence the qualifications for the reduced rate of Withholding Tax. If the necessary documentation is not provided in a timely fashion before payment, the reduced Withholding Tax rate will not apply and any payments to Seller Vendor shall be subject to the full rate of Withholding Tax. Upon reasonable request by SellerVendor, Apple Phase Four shall furnish Seller Vendor with tax receipts or other documentation evidencing the payment of such Withholding Tax when available. Seller shall be solely responsible for filing the appropriate tax forms and paying all taxes or fees, including estimated taxes and employment taxes, due with respect to Seller's receipt of payment under this Agreement. Upon request, Seller Vendor shall provide Apple Phase Four with a validly executed U.S. Internal Revenue Service form to establish its U.S. or non-U.S. status or any other necessary tax documentation. Where applicable, a non-U.S. Seller Vendor shall note, on each invoice issued to Apple Phase Four under this Agreement, the amount of Services performed, or Goods provided performed by Seller Vendor within the United States, if any. Seller further agrees to provide Apple with reasonable assistance in the event of a government audit.

SELLER RESPONSIBLE FOR TAXES AND RECORDS. Except as otherwise required by applicable law, Apple shall have no responsibility to pay or withhold from any payment to Seller under this Agreement, any taxes or fees. Seller shall be liable for any applicable income taxes, levies, duties, costs, charges, withholdings, deductions or any charges of equivalent effect imposed on, or in respect of the Goods or Services provided by Seller to Apple under this Agreement. Where applicable, Seller will charge Apple sales tax, excise tax, use tax, value added tax ("VAT"), goods and services tax ("GST"), consumption tax, or equivalent type charges (hereinafter "Transaction Taxes") that are owed by Apple solely as a result of the Goods or Services provided by Seller to Apple under this Agreement and which are required or permitted to be collected from Apple by Seller under applicable law. If Apple provides Seller with a valid exemption certificate, Seller shall not collect the Transaction Taxes covered by such certificate. All charges will be supported by valid tax invoices provided by Seller to Apple consistent with the EU invoicing directive (2001/115/EC) or comparable authority of the relevant jurisdiction. Where any relevant taxation authority imposes any income tax on the payment for Goods or Services by Apple to Seller and requires Apple to withhold such tax ("Withholding Tax"), Apple may deduct such Withholding Tax from the payment to Seller and remit such Withholding Tax to the relevant taxing authority on behalf of Seller. The determination of the applicability of a Withholding Tax is at Apple’s sole discretion. In the event a reduced Withholding Tax rate may apply on payments to Seller, Seller shall furnish to Apple as soon as practicable all documentation necessary to evidence the qualifications for the reduced rate of Withholding Tax. If the necessary documentation is not provided in a timely fashion before payment, the reduced Withholding Tax rate will not apply and any payments to Seller shall be subject to the full rate of Withholding Tax. Upon reasonable request by Seller, Apple shall furnish Seller with tax receipts or other documentation evidencing the payment of such Withholding Tax when available. Seller shall be solely responsible for filing the appropriate tax forms and paying all taxes or fees, including estimated taxes and employment taxes, due with respect to Seller's receipt of payment under this Agreement. Upon request, Seller shall provide Apple with any other necessary tax documentation. Where applicable, a non-U.S. Seller shall note, on each invoice issued to Apple under this Agreement, the amount of Services performed, or Goods provided performed by Seller within the United States, if any. Seller further agrees to provide Apple with reasonable assistance in the event of a government audit.

SELLER RESPONSIBLE FOR TAXES AND RECORDS. Except as otherwise required by applicable law, Apple shall have no responsibility to pay or withhold from any payment to Seller under this Agreement, any taxes or fees. Seller shall be liable for any applicable income taxes, levies, duties, costs, charges, withholdings, deductions or any charges of equivalent effect imposed on, or in respect of the Goods or Services provided by Seller to Apple under this Agreement. Where applicable, Seller will charge Apple sales tax, excise tax, use tax, value added tax ("VAT"), goods and services tax ("GST"), consumption tax, or equivalent type charges (hereinafter ("Transaction Taxes") that are owed by Apple solely as a result of the Goods or Services provided by Seller to Apple under this Agreement and which are required or permitted to be collected from Apple by Seller under applicable law. If Apple provides Seller with a valid exemption certificate, Seller shall not collect the Transaction Taxes covered by such certificate. All charges will be supported by valid tax invoices provided by Seller to Apple consistent with the EU invoicing directive (2001/115/EC) or comparable authority of the relevant jurisdiction. Where any relevant taxation authority imposes any income tax on the payment for Goods or Services by Apple to Seller and requires Apple to withhold such tax ("Withholding Tax"), Apple may deduct such Withholding Tax from the payment to Seller and remit such Withholding Tax to the relevant taxing authority on behalf of Seller. The determination of the applicability of a Withholding Tax is at Apple’s sole discretion. In the event a reduced Withholding Tax rate may apply on payments to Seller, Seller shall furnish to Apple as soon as practicable all documentation necessary to evidence the qualifications for the reduced rate of Withholding Tax. If the necessary documentation is not provided in a timely fashion before payment, the reduced Withholding Tax rate will not apply and any payments to Seller shall be subject to the full rate of Withholding Tax. Upon reasonable request by Seller, Apple shall furnish Seller with tax receipts or other documentation evidencing the payment of such Withholding Tax when available. Seller shall be solely responsible for filing the appropriate tax forms and paying all taxes or fees, including estimated taxes and employment taxes, due with respect to Seller's receipt of payment under this Agreement. Upon request, Seller shall provide Apple with any other necessary tax documentation. Where applicable, a non-U.S. Seller shall note, on each invoice issued to Apple under this Agreement, the amount of Services performed, or Goods provided performed by Seller within the United States, if any. Seller further agrees to provide Apple with reasonable assistance in the event of a government audit.

SELLER RESPONSIBLE FOR TAXES AND RECORDS. Except as otherwise required by applicable law, Platypus shall have no responsibility to pay or withhold from any payment to Seller under this Agreement, any federal, state, or local taxes or fees. Seller shall be liable for any applicable income taxes, levies, duties, costs, charges, withholdings, deductions or any charges of equivalent effect imposed on, or in respect of the Goods or Services provided by Seller to Apple Platypus under this Agreement. Where applicable, Seller will charge Apple Platypus sales tax, excise tax, use tax, value added tax ("VAT"), goods and services tax ("GST"), consumption tax, or equivalent type charges (hereinafter "Transaction Taxes") that are owed by Apple Platypus solely as a result of the Goods or Services provided by Seller to Apple Platypus under this Agreement and which are required or permitted to be collected from Apple Platypus by Seller under applicable law. If Apple Platypus provides Seller with a valid exemption certificate, Seller shall not collect the Transaction Taxes covered by such certificate. All charges will be supported by valid tax invoices provided by Seller to Apple Platypus consistent with the applicable EU invoicing directive or comparable authority of the relevant jurisdiction. Where any relevant taxation authority imposes any income tax on the payment for Goods or Services by Apple Platypus to Seller and requires Apple Platypus to withhold such tax ("Withholding Tax"), Apple Platypus may deduct such Withholding Tax from the payment to Seller and remit such Withholding Tax to the relevant taxing authority on behalf of Seller. The determination of the applicability of a Withholding Tax is at Apple’s Platypus’ sole discretion. In the event a reduced Withholding Tax rate may apply on payments to Seller, Seller shall furnish to Apple Platypus as soon as practicable all documentation necessary to evidence the qualifications for the reduced rate of Withholding Tax. If the necessary documentation is not provided in a timely fashion before payment, the reduced Withholding Tax rate will not apply and any payments to Seller shall be subject to the full rate of Withholding Tax. Upon reasonable request by Seller, Apple Platypus shall furnish Seller with tax receipts or other documentation evidencing the payment of such Withholding Tax when available. Seller shall be solely responsible for filing the appropriate tax forms and paying all taxes or fees, including estimated taxes and employment taxes, due with respect to Seller's receipt of payment under this Agreement. Upon request, Seller shall provide Apple Platypus with a validly executed U.S. Internal Revenue Service form to establish its U.S. or non- U.S. status or any other necessary tax documentation. Where applicable, a non-U.S. Seller shall note, on each invoice issued to Apple Platypus under this Agreement, the amount of Services performed, or Goods provided performed by Seller within the United States, if any. Seller further agrees to provide Apple with reasonable assistance in the event of a government audit.

SELLER RESPONSIBLE FOR TAXES AND RECORDS. Except as otherwise required by applicable law, Apple shall have no responsibility to pay or withhold from any payment to Seller under this Agreement, any taxes or fees. Seller shall be liable for any applicable income taxes, levies, duties, costs, charges, withholdings, deductions or any charges of equivalent effect imposed on, or in respect of the Goods or Services provided by Seller to Apple under this Agreement. Where applicable, Seller will charge Apple sales tax, excise tax, use tax, value added tax ("“VAT"”), goods and services tax ("“GST"”), consumption tax, or equivalent type charges (hereinafter "“Transaction Taxes"”) that are owed by Apple solely as a result of the Goods or Services provided by Seller to Apple under this Agreement and which are required or permitted to be collected from Apple by Seller under applicable law. If Apple provides Seller with a valid exemption certificate, Seller shall not collect the Transaction Taxes covered by such certificate. All charges will be supported by valid tax invoices provided by Seller to Apple consistent with the EU invoicing directive (2001/115/EC) or comparable authority of the relevant jurisdiction. Where any relevant taxation authority imposes any income tax on the payment for Goods or Services by Apple to Seller and requires Apple to withhold such tax ("“Withholding Tax"”), Apple may deduct such Withholding Tax from the payment to Seller and remit such Withholding Tax to the relevant taxing authority on behalf of Seller. The determination of the applicability of a Withholding Tax is at Apple’s sole discretion. In the event a reduced Withholding Tax rate may apply on payments to Seller, Seller shall furnish to Apple as soon as practicable all documentation necessary to evidence the qualifications for the reduced rate of Withholding Tax. If the necessary documentation is not provided in a timely fashion before payment, the reduced Withholding Tax rate will not apply and any payments to Seller shall be subject to the full rate of Withholding Tax. Upon reasonable request by Seller, Apple shall furnish Seller with tax receipts or other documentation evidencing the payment of such Withholding Tax when available. Seller shall be solely responsible for filing the appropriate tax forms and paying all taxes or fees, including estimated taxes and employment taxes, due with respect to Seller's receipt of payment under this Agreement. Upon request, Seller shall provide Apple with any other necessary tax documentation. Where applicable, a non-U.S. Seller shall note, on each invoice issued to Apple under this Agreement, the amount of Services performed, or Goods provided performed by Seller within the United States, if any. Seller further agrees to provide Apple with reasonable assistance in the event of a government audit.

SELLER RESPONSIBLE FOR TAXES AND RECORDS. Except as otherwise provided by applicable law, Apple shall have no responsibility to pay or withhold from any payment to Seller under this Agreement, any taxes or fees. Seller shall be liable for any applicable income taxes, levies, duties, costs, charges, withholdings, deductions or any charges of equivalent effect imposed on, or in respect of the Goods or Services provided by Seller to Apple under this Agreement. Where applicable, Seller will charge Apple sales tax, excise tax, use tax, value added tax ("VAT"), goods and services tax ("GST"), consumption tax, ) or other applicable taxes or equivalent type charges (hereinafter "Transaction Taxes") that are owed by Apple solely as a result of the Goods or Services provided by Seller to Apple under this Agreement and which are required or permitted to be collected from Apple by Seller under applicable law. If Apple provides Seller with a valid exemption certificate, Seller shall not collect the Transaction Taxes covered by such certificate. All charges will be supported by valid tax invoices provided by Seller to Apple consistent with the relevant jurisdictionTax Code of the Russian Federation. Where any relevant taxation authority imposes any income tax on the payment for Goods or Services by Apple to Seller and requires Apple to withhold such tax ("Withholding Tax"), Apple may deduct such Withholding Tax from the payment to Seller and remit such Withholding Tax to the relevant taxing authority on behalf of Seller. The determination of the applicability of a Withholding Tax is at Apple’s sole discretion. In the event a reduced Withholding Tax rate may apply on payments to Seller, Seller shall furnish to Apple as soon as practicable all documentation necessary to evidence the qualifications for the reduced rate of Withholding Tax. If the necessary documentation is not provided in a timely fashion before payment, the reduced Withholding Tax rate will not apply and any payments to Seller shall be subject to the full rate of Withholding Tax. Upon reasonable request by Seller, Apple shall furnish Seller with tax receipts or other documentation evidencing the payment of such Withholding Tax when available. Seller shall be solely responsible for filing the appropriate tax forms and paying all taxes or fees, including estimated taxes and employment taxes, due with respect to Seller's receipt of payment under this Agreement. Upon request, Seller shall provide Apple with a validly executed form to establish its resident or non- resident status or any other necessary tax documentation. Where applicable, a A non-U.S. resident Seller shall note, on each invoice issued to Apple under this Agreement, the amount of Services performed, or Goods provided performed by Seller within the United StatesRussian Federation, if any. Seller further agrees to provide Apple with reasonable assistance in the event of a government revenue audit.

SELLER RESPONSIBLE FOR TAXES AND RECORDS. Except as otherwise required by applicable law, Apple shall have no responsibility to pay or withhold from any payment to Seller under this Agreement, any federal, state, or local taxes or fees. Seller shall be liable for any applicable income taxes, levies, duties, costs, charges, withholdings, deductions or any charges of equivalent effect imposed on, or in respect of the Goods or Services provided by Seller to Apple under this Agreement. Where applicable, Seller will charge Apple sales tax, excise tax, use tax, value added tax ("VAT"), goods and services tax ("GST"), consumption tax, or equivalent type charges (hereinafter "Transaction Taxes") that are owed by Apple solely as a result of the Goods or Services provided by Seller to Apple under this Agreement and which are required or permitted to be collected from Apple by Seller under applicable law. If Apple provides Seller with a valid exemption certificate, Seller shall not collect the Transaction Taxes covered by such certificate. All charges will be supported by valid tax invoices provided by Seller to Apple consistent with the EU invoicing directive (2001/115/EC) or comparable authority of the relevant jurisdiction. Where any relevant taxation authority imposes any income tax on the payment for Goods or Services by Apple to Seller and requires Apple to withhold such tax ("Withholding Tax"), Apple may deduct such Withholding Tax from the payment to Seller and remit such Withholding Tax to the relevant taxing authority on behalf of Seller. The determination of the applicability of a Withholding Tax is at Apple’s sole discretion. In the event a reduced Withholding Tax rate may apply on payments to Seller, Seller shall furnish to Apple as soon as practicable all documentation necessary to evidence the qualifications for the reduced rate of Withholding Tax. If the necessary documentation is not provided in a timely fashion before payment, the reduced Withholding Tax rate will not apply and any payments to Seller shall be subject to the full rate of Withholding Tax. Upon reasonable request by Seller, Apple shall furnish Seller with tax receipts or other documentation evidencing the payment of such Withholding Tax when available. Seller shall be solely responsible for filing the appropriate federal, state and local tax forms and paying all taxes or fees, including estimated taxes and employment taxes, due with respect to Seller's receipt of payment under this Agreement. Upon request, Seller shall provide Apple with a validly executed U.S. Internal Revenue Service form to establish its U.S. or non-U.S. status or any other necessary tax documentation. Where applicable, a non-U.S. Seller shall note, on each invoice issued to Apple under this Agreement, the amount of Services performed, or Goods provided performed by Seller within the United States, if any. Seller further agrees to provide Apple with reasonable assistance in the event of a government audit.

SELLER RESPONSIBLE FOR TAXES AND RECORDS. Except as otherwise required by applicable law, ACWN shall have no responsibility to pay or withhold from any payment to Seller under this Agreement, any federal, state, or local taxes or fees. Seller shall be liable for any applicable income taxes, levies, duties, costs, charges, withholdings, deductions or any charges of equivalent effect imposed on, or in respect of the Goods or Services provided by Seller to Apple ACWN under this Agreement. Where applicable, Seller will charge Apple ACWN sales tax, excise tax, use tax, value added tax ("“VAT"”), goods and services tax ("“GST"”), consumption tax, or equivalent type charges (hereinafter "“Transaction Taxes"”) that are owed by Apple ACWN solely as a result of the Goods or Services provided by Seller to Apple ACWN under this Agreement and which are required or permitted to be collected from Apple ACWN by Seller under applicable law. If Apple ACWN provides Seller with a valid exemption certificate, Seller shall not collect the Transaction Taxes covered by such certificate. All charges will be supported by valid tax invoices provided by Seller to Apple ACWN consistent with the applicable EU invoicing directive or comparable authority of the relevant jurisdiction. Where any relevant taxation authority imposes any income tax on the payment for Goods or Services by Apple ACWN to Seller and requires Apple ACWN to withhold such tax ("“Withholding Tax"”), Apple ACWN may deduct such Withholding Tax from the payment to Seller and remit such Withholding Tax to the relevant taxing authority on behalf of Seller. The determination of the applicability of a Withholding Tax is at AppleACWN’s sole discretion. In the event a reduced Withholding Tax rate may apply on payments to Seller, Seller shall furnish to Apple ACWN as soon as practicable all documentation necessary to evidence the qualifications for the reduced rate of Withholding Tax. If the necessary documentation is not provided in a timely fashion before payment, the reduced Withholding Tax rate will not apply and any payments to Seller shall be subject to the full rate of Withholding Tax. Upon reasonable request by Seller, Apple ACWN shall furnish Seller with tax receipts or other documentation evidencing the payment of such Withholding Tax when available. Seller shall be solely responsible for filing the appropriate tax forms and paying all taxes or fees, including estimated taxes and employment taxes, due with respect to Seller's receipt of payment under this Agreement. Upon request, Seller shall provide Apple ACWN with a validly executed U.S. Internal Revenue Service form to establish its U.S. or non-U.S. status or any other necessary tax documentation. Where applicable, a non-U.S. Seller shall note, on each invoice issued to Apple ACWN under this Agreement, the amount of Services performed, or Goods provided performed by Seller within the United States, if any. Seller further agrees to provide Apple with reasonable assistance in the event of a government audit.

SELLER RESPONSIBLE FOR TAXES AND RECORDS. Seller shall be liable for any applicable income taxes, levies, duties, costs, charges, withholdings, deductions or any charges of equivalent effect imposed on, or in respect of the Goods or Services provided by Seller to Apple under this Agreement. Where applicable, Seller will charge Apple sales tax, excise tax, use tax, value added tax ("VAT"), goods and services tax ("GST"), consumption tax, or equivalent type charges (hereinafter "Transaction Taxes") that are owed by Apple solely as a result of the Goods or Services provided by Seller to Apple under this Agreement and which are required or permitted to be collected from Apple by Seller under applicable law. If Apple provides Seller with a valid exemption certificate, Seller shall not collect the Transaction Taxes covered by such certificate. All charges will be supported by valid tax invoices provided by Seller to Apple consistent with the relevant jurisdiction. Where any relevant taxation authority imposes any income tax on the payment for Goods or Services by Apple to Seller and requires Apple to withhold such tax ("Withholding Tax"), Apple may deduct such Withholding Tax from the payment to Seller and remit such Withholding Tax to the relevant taxing authority on behalf of Seller. The determination of the applicability of a Withholding Tax is at Apple’s ’ s sole discretion. In the event a reduced Withholding Tax rate may apply on payments to Seller, Seller shall furnish to Apple as soon as practicable all documentation necessary to evidence the qualifications for the reduced rate of Withholding Tax. If the necessary documentation is not provided in a timely fashion before payment, the reduced Withholding Tax rate will not apply and any payments to Seller shall be subject to the full rate of Withholding Tax. Upon reasonable request by Seller, Apple shall furnish Seller with tax receipts or other documentation evidencing the payment of such Withholding Tax when available. Seller shall be solely responsible for filing the appropriate tax forms and paying all taxes or fees, including estimated taxes and employment taxes, due with respect to Seller's receipt of payment under this Agreement. Upon request, Seller shall provide Apple with any other necessary tax documentation. Where applicable, a non-U.S. Seller shall note, on each invoice issued to Apple under this Agreement, the amount of Services performed, or Goods provided by Seller within the United States, if any. Seller further agrees to provide Apple with reasonable assistance in the event of a government audit.

SELLER RESPONSIBLE FOR TAXES AND RECORDS. Seller shall be liable for any applicable income taxes, levies, duties, costs, charges, withholdings, deductions or any charges of equivalent effect imposed on, or in respect of the Goods or Services provided by Seller to Apple under this Agreement. Where applicable, Seller will charge Apple sales tax, excise tax, use tax, value added tax ("“VAT"”), goods and services tax ("“GST"”), consumption tax, or equivalent type charges (hereinafter "“Transaction Taxes"”) that are owed by Apple solely as a result of the Goods or Services provided by Seller to Apple under this Agreement and which are required or permitted to be collected from Apple by Seller under applicable law. If Apple provides Seller with a valid exemption certificate, Seller shall not collect the Transaction Taxes covered by such certificate. All charges will be supported by valid tax invoices provided by Seller to Apple consistent with the relevant jurisdiction. Where any relevant taxation authority imposes any income tax on the payment for Goods or Services by Apple to Seller and requires Apple to withhold such tax ("“Withholding Tax"”), Apple may deduct such Withholding Tax from the payment to Seller and remit such Withholding Tax to the relevant taxing authority on behalf of Seller. The determination of the applicability of a Withholding Tax is at Apple’s sole discretion. In the event a reduced Withholding Tax rate may apply on payments to Seller, Seller shall furnish to Apple as soon as practicable all documentation necessary to evidence the qualifications for the reduced rate of Withholding Tax. If the necessary documentation is not provided in a timely fashion before payment, the reduced Withholding Tax rate will not apply and any payments to Seller shall be subject to the full rate of Withholding Tax. Upon reasonable request by Seller, Apple shall furnish Seller with tax receipts or other documentation evidencing the payment of such Withholding Tax when available. Seller shall be solely responsible for filing the appropriate tax forms and paying all taxes or fees, including estimated taxes and employment taxes, due with respect to Seller's receipt of payment under this Agreement. Upon request, Seller shall provide Apple with any other necessary tax documentation. Where applicable, a non-U.S. Seller shall note, on each invoice issued to Apple under this Agreement, the amount of Services performed, or Goods provided by Seller within the United States, if any. Seller further agrees to provide Apple with reasonable assistance in the event of a government audit.

SELLER RESPONSIBLE FOR TAXES AND RECORDS. Except as otherwise required by applicable law, Apple shall have no responsibility to pay or withhold from any payment to Seller under this Agreement, any federal, state, or local taxes or fees. Seller shall be liable for any applicable income taxes, levies, duties, costs, charges, withholdings, deductions or any charges of equivalent effect imposed on, or in respect of the Goods or Services provided by Seller to Apple under this Agreement. Where applicable, Seller will charge Apple sales tax, excise tax, use tax, value added tax ("VAT"), goods and services tax ("GST"), consumption tax, or equivalent type charges (hereinafter "“Transaction Taxes"”) that are owed by Apple solely as a result of the Goods or Services provided by Seller to Apple under this Agreement and which are required or permitted to be collected from Apple by Seller under applicable law. If Apple provides Seller with a valid exemption certificate, Seller shall not collect the Transaction Taxes covered by such certificate. All charges will be supported by valid tax invoices provided by Seller to Apple consistent with the relevant jurisdictionApple. Where any relevant taxation authority imposes any income tax on the payment for Goods or Services by Apple to Seller and requires Apple to withhold such tax ("“Withholding Tax"”), Apple may deduct such Withholding Tax from the payment to Seller and remit such Withholding Tax to the relevant taxing authority on behalf of Seller. The determination of the applicability of a Withholding Tax is at Apple’s sole discretion. In the event a reduced Withholding Tax rate may apply on payments to Seller, Seller shall furnish to Apple as soon as practicable all documentation necessary to evidence the qualifications for the reduced rate of Withholding Tax. If the necessary documentation is not provided in a timely fashion before payment, the reduced Withholding Tax rate will not apply and any payments to Seller shall be subject to the full rate of Withholding Tax. Upon reasonable request by Seller, Apple shall furnish Seller with tax receipts or other documentation evidencing the payment of such Withholding Tax when available. Seller shall be solely responsible for filing the appropriate federal, state and local tax forms and paying all taxes or fees, including estimated taxes and employment taxes, due with respect to Seller's receipt of payment under this Agreement. Upon request, Seller shall provide Apple with any other necessary tax documentation. Where applicable, a non-U.S. Seller shall note, on each invoice issued to Apple under this Agreement, the amount of Services performed, or Goods provided performed by Seller within the United States, if any. Seller further agrees to provide Apple with reasonable assistance in the event of a government audit.

SELLER RESPONSIBLE FOR TAXES AND RECORDS. Seller shall be liable for any applicable income taxes, levies, duties, costs, charges, withholdings, deductions or any charges of equivalent effect imposed on, or in respect of the Goods or Services provided by Seller to Apple under this Agreement. Where applicable, Seller will charge Apple sales tax, excise tax, use tax, value added tax ("VAT"), goods and services tax ("GST"), consumption tax, or equivalent type charges (hereinafter "Transaction Taxes") that are owed by Apple solely as a result of the Goods or Services provided by Seller to Apple under this Agreement and which are required or permitted to be collected from Apple by Seller under applicable law. If Apple provides Seller with a valid exemption certificate, Seller shall not collect the Transaction Taxes covered by such certificate. All charges will be supported by valid tax invoices provided by Seller to Apple consistent with the relevant jurisdiction. Where any relevant taxation authority imposes any income tax on the payment for Goods or Services by Apple to Seller and requires Apple to withhold such tax ("Withholding Tax"), Apple may deduct such Withholding Tax from the payment to Seller and remit such Withholding Tax to the relevant taxing authority on behalf of Seller. The determination of the applicability of a Withholding Tax is at Apple’s sole discretion. In the event a reduced Withholding Tax rate may apply on payments to Seller, Seller shall furnish to Apple as soon as practicable all documentation necessary to evidence the qualifications for the reduced rate of Withholding Tax. If the necessary documentation is not provided in a timely fashion before payment, the reduced Withholding Tax rate will not apply and any payments to Seller shall be subject to the full rate of Withholding Tax. Upon reasonable request by Seller, Apple shall furnish Seller with tax receipts or other documentation evidencing the payment of such Withholding Tax when available. 8.1 Seller shall be solely responsible for filing the appropriate tax forms and paying all taxes or fees, including estimated taxes and employment taxes, due with respect to Seller's receipt of payment under this Agreement. Upon request, Seller shall provide Apple with a validly executed U.S. Internal Revenue Service form to establish its U.S. or non-U.S. status or any other necessary tax documentation. Where applicable, a non-U.S. Seller shall note, on each invoice issued to Apple under this Agreement, the amount of Services performed, or Goods provided performed by Seller within the United States, if any. Seller further agrees to provide Apple with reasonable assistance in the event of a government revenue audit. 8.2 Except for the Excluded Taxes, all quoted costs, fees and expenses under this Agreement are fully inclusive of all Taxes. Seller shall bear, and shall duly and punctually pay all Taxes that may be imposed on the Seller or otherwise be applicable or arise as a consequence of or in connection with this Agreement or any payment under it. If Seller fails to pay any Taxes that are Seller’s responsibility and Apple could be held liable for such Taxes, Apple shall have the option (but not the obligation) to pay such Taxes (and any associated penalties and interest) on Seller’s behalf and seek reimbursement from Seller as provided herein. “Taxes” includes all forms of taxation that may be imposed by any jurisdictions including any present or future tax, levy, impost, duty, charge, fee, deduction or withholding of any nature, including any income tax, profit tax, sales, consumer, use, excise, value added taxes or taxes of other references, stamp duty/taxes, import duty/taxes, social security fees or other statutorily required contributions assessed or levied against or on account of salaries or other benefits paid to any staff of the Seller or required of any employer under any applicable laws. Notwithstanding the foregoing, the quoted costs, fees and expenses under this Agreement do not include value added taxes, import duties, and stamp duty payable to Turkish tax authorities (“Excluded Taxes”).

SELLER RESPONSIBLE FOR TAXES AND RECORDS. Except as otherwise required by applicable law, Braeburn shall have no responsibility to pay or withhold from any payment to Seller under this Agreement, any federal, state, or local taxes or fees. Seller shall be liable for any applicable income taxes, levies, duties, costs, charges, withholdings, deductions or any charges of equivalent effect imposed on, or in respect of the Goods or Services provided by Seller to Apple Braeburn under this Agreement. Where applicable, Seller will charge Apple Braeburn sales tax, excise tax, use tax, value added tax ("VAT"), goods and services tax ("GST"), consumption tax, or equivalent type charges (hereinafter "Transaction Taxes") that are owed by Apple Xxxxxxxx solely as a result of the Goods or Services provided by Seller to Apple Braeburn under this Agreement and which are required or permitted to be collected from Apple Braeburn by Seller under applicable law. If Apple Braeburn provides Seller with a valid exemption certificate, Seller shall not collect the Transaction Taxes covered by such certificate. All charges will be supported by valid tax invoices provided by Seller to Apple Braeburn consistent with the applicable EU invoicing directive or comparable authority of the relevant jurisdiction. Where any relevant taxation authority imposes any income tax on the payment for Goods or Services by Apple Xxxxxxxx to Seller and requires Apple Braeburn to withhold such tax ("Withholding Tax"), Apple Braeburn may deduct such Withholding Tax from the payment to Seller and remit such Withholding Tax to the relevant taxing authority on behalf of Seller. The determination of the applicability of a Withholding Tax is at AppleXxxxxxxx’s sole discretion. In the event a reduced Withholding Tax rate may apply on payments to Seller, Seller shall furnish to Apple Braeburn as soon as practicable all documentation necessary to evidence the qualifications for the reduced rate of Withholding Tax. If the necessary documentation is not provided in a timely fashion before payment, the reduced Withholding Tax rate will not apply and any payments to Seller shall be subject to the full rate of Withholding Tax. Upon reasonable request by Seller, Apple Xxxxxxxx shall furnish Seller with tax receipts or other documentation evidencing the payment of such Withholding Tax when available. Seller shall be solely responsible for filing the appropriate tax forms and paying all taxes or fees, including estimated taxes and employment taxes, due with respect to Seller's receipt of payment under this Agreement. Upon request, Seller shall provide Apple Braeburn with a validly executed U.S. Internal Revenue Service form to establish its U.S. or non- U.S. status or any other necessary tax documentation. Where applicable, a non-U.S. Seller shall note, on each invoice issued to Apple Braeburn under this Agreement, the amount of Services performed, or Goods provided performed by Seller within the United States, if any. Seller further agrees to provide Apple with reasonable assistance in the event of a government audit.