withholding
B2CEFR level
50/100Rarity: uncommon
TechnicalRegister
Law noun
The deduction of tax at source from a payment before it reaches the recipient.
Cross-border royalties were subject to a fifteen per cent withholding at source.
Business noun
Tax deducted at source from income before it reaches the recipient.
The dividends arrived net of a fifteen percent withholding she later reclaimed under the tax treaty.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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