For Witholding we have a term and definition in Accounting.

Witholding (Accounting)

dependent upon applicationis: a. income tax withheld from employees' wages and paid directly to the government by the employer; orb. a tax deducted from dividends on investments which are paid to foreign investors. This can be claimed back if there is a Double Taxation Agreement in place between the countries. See WITHHOLDING TAX.

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