國際商務(wù)咨詢合同范本(中英文).doc

1、國際商務(wù)咨詢合同范本(中英文)中英文國際技術(shù)咨詢服務(wù)合同合同號：簽訂日期：簽訂地點：中國公司（以下簡稱委托方）為一方，國公司（以下簡稱為咨詢方）為另一方，雙方就的技術(shù)咨詢服務(wù)，授權(quán)雙方代表按下列條款簽訂本合同。第一條合同內(nèi)容1.1 委托方希望獲得咨詢方就提供的技術(shù)咨詢服務(wù)，而咨詢方愿意提供此項服務(wù)。1.2 技術(shù)咨詢服務(wù)范圍詳見本合同附件一。1.3 技術(shù)咨詢服務(wù)的進度安排詳見本合同附件二。1.4 技術(shù)咨詢服務(wù)的人員安排見本合同附件三。1.5 技術(shù)咨詢服務(wù)自合同生效之日起個月內(nèi)完成，將在個月內(nèi)提交最終技術(shù)咨詢報告，包括圖紙、設(shè)計資料、各類規(guī)范和圖片等。咨詢方應(yīng)免費通報委托方類似工程的最近發(fā)展和任何

2、進展，以便委托方能改進該工程的設(shè)計。第二雙方的責任和義務(wù)2.1 委托方應(yīng)向咨詢方提供有關(guān)的資料、技術(shù)咨詢報告、圖紙和可能得到的信息并給予咨詢方開展工作提供力所能及的協(xié)助，特別是委托方應(yīng)在適當時候指定一名總代表以便能隨時予以聯(lián)系。2.2 委托方應(yīng)協(xié)助咨詢方向有關(guān)機構(gòu)取得護照簽證、工作許可和咨詢方要求的其它文件以使咨詢方能進入委托方國家和本工程的現(xiàn)場，但費用由咨詢方負擔。2.3 除了合同附件三所列的技術(shù)人員外，咨詢方還應(yīng)提供足夠數(shù)量的稱職的技術(shù)人員來履行本合同規(guī)定的義務(wù)。咨詢方應(yīng)對其所雇的履行合同的技術(shù)人員負完全責任并使委托方免受其技術(shù)人員因執(zhí)行合同任務(wù)所引起的一切損害。2.4 咨詢方應(yīng)根據(jù)咨詢服

3、務(wù)的內(nèi)容和進度安排，按時提交咨詢技術(shù)咨詢報告及有關(guān)圖紙資料。2.5 咨詢方應(yīng)協(xié)助委托方的技術(shù)人員獲得進入咨詢方國家的簽證并負責安排食宿，食宿費用由委托方負擔。咨詢方應(yīng)為委托方的技術(shù)人員提供辦公室、必要的設(shè)施和交通便利。2.6 咨詢方對因執(zhí)行其提供的咨詢服務(wù)而給委托方和委托方工作人員造成的人身損害和財產(chǎn)損失承擔責任并予以賠償，但這種損害或損失是由于咨詢方人員在履行本合同的活動中的疏忽所造成的。咨詢方僅對本合同項下的工作負責。2.7 咨詢方對本合同的任何和所有責任都限定在咨詢方因付出專業(yè)服務(wù)而收到的合同總價之內(nèi)，并將在本合同第73條規(guī)定的保證期滿后解除。第三條價格與支付3.1 本合同總價為（幣種）

4、（大寫：)。各分項的價格如下：分項一的合同價為（幣種）（大寫：）；分項二的合同價為（幣種）（大寫：）；分項三的合同價為（幣種）（大寫：）；分項四的合同價為（幣種）（大寫：）。3.2 本合同總價包括咨詢方所提供的所有服務(wù)和技術(shù)費用，為固定不變價格，且不隨通貨膨脹的影響而波動。合同總價包括咨詢方在其本國和委托方國家因履行本合同義務(wù)所發(fā)生的一切費用和支出和以各種方式寄送技術(shù)資料到委托方辦公室所發(fā)生的費用。如發(fā)生本合同規(guī)定的不可抗力，合同總價可經(jīng)雙方友好協(xié)商予以調(diào)整。如果委托方所要求的服務(wù)超出了本合同附件一規(guī)定的范圍，雙方應(yīng)協(xié)商修改本合同總價，任何修改均需雙方書面簽署，并構(gòu)成本合同不可分割的部分。3.

5、3 委托方向咨詢方的所有付款均通過委托方所在地的銀行以電匯方式支付到銀行咨詢方的帳戶上。3.3 對咨詢方提供的服務(wù)，委托方將以下列方式或比例予以付款：3.3.1 合同總價的，即（大寫：), 在委托方收到咨詢方提交的下列單據(jù)并經(jīng)審核無誤后 天內(nèi)支付給咨詢方：A.咨詢方國家有關(guān)當局出具的批準證書或不需批準的證明文件，正本一份，副本二份； B.咨詢方銀行出具的金額為元（大寫：),以委托方為受益人的對預(yù)付款的不可撤銷保函正本一份，副本一份,保函格式見合同附件。C金額為合同總價的形式發(fā)票一式五份； D簽發(fā)的標明支付金額的商業(yè)發(fā)票一式五份； E即期匯票一式二份。上述單據(jù)應(yīng)在本合同生效之日起不遲于天內(nèi)交付。

6、3.3.2 分項一合同價 ，即（大寫：),在委托方收到咨詢方提交的下列單據(jù)并經(jīng)審核無誤后天內(nèi)支付給咨詢方：A分項一的技術(shù)咨詢報告一式十份； B簽發(fā)的標明支付金額的商業(yè)發(fā)票一式五份； C.即期匯票一式二份。3.3.3 分項二合同價的，即（大寫：), 在委托方收到咨詢方提交的下列單據(jù)并經(jīng)審核無誤后天內(nèi)支付給委托方：A分項二的技術(shù)咨詢報告一式十份； B簽發(fā)的標明支付金額的商業(yè)發(fā)票一式五份； C即期匯票一式二份。3.3.4 分項三合同價，即（大寫：), 在委托方收到咨詢方提交的下列單據(jù)并經(jīng)審核無誤后天內(nèi)支付給咨詢方：A分項三的技術(shù)咨詢報告一式十份； B簽發(fā)的標明支付金額的商業(yè)發(fā)票一式五份； C.即期匯

7、票一式二份。3.3.5 分項四合同價，即（大寫：),在委托方收到咨詢方提交的下列單據(jù)并經(jīng)審核無誤后天內(nèi)支付給咨詢方：A.分項四的技術(shù)咨詢報告一式十份； B.簽發(fā)的標明支付金額的商業(yè)發(fā)票一式五份； C.即期匯票一式二份。3.3.6 分項四合同價，即（大寫：), 在委托方收到咨詢方提交的下列單據(jù)并經(jīng)審核無誤后天內(nèi)支付給咨詢方：A.簽發(fā)的標明支付金額的商業(yè)發(fā)票一式五份； B.即期匯票一式二份。3.4 如果依據(jù)合同規(guī)定咨詢方應(yīng)支付預(yù)提稅和應(yīng)向委托方支付違約金，委托方有權(quán)從上述款項中扣除。3.5 為執(zhí)行合同在中國境內(nèi)發(fā)生的銀行費用由委托方承擔，中國之外的發(fā)生的費用由咨詢方承擔。第四條交付4.1 前述技術(shù)

8、咨詢報告以CIF 價格條件交付的最后期限為：A.分項一的技術(shù)咨詢報告：合同生效后 月內(nèi)； B.分項二的技術(shù)咨詢報告：合同生效后 月內(nèi)； C.分項三的技術(shù)咨詢報告：合同生效后 月內(nèi)； D.分項四的技術(shù)咨詢報告：合同生效后 月內(nèi)。4.2 咨詢方在航空郵寄上述資料時應(yīng)以傳真方式將郵寄日期和航空提單號等通知委托方。委托方收到上述技術(shù)咨詢報告后應(yīng)及時通知咨詢方。4.3 如果在郵寄過程中上述資料發(fā)生丟失、損壞，咨詢方應(yīng)在接到通知后兩周內(nèi)免費予以替換。第五條保密5.1 由委托方收集的、開發(fā)的、整理的、復制的、研究的和準備的與本合同項下工作有關(guān)的所有資料在提供給咨詢方時，均被視為保密的，不得泄漏給除委托方或其

9、指定的代表之外的任何人、企業(yè)或公司，不管本合同因何種原因終止，本條款一直約束咨詢方。5.2 合同有效期內(nèi)，雙方應(yīng)采取適當措施對本合同項下的任何資料或信息予以嚴格保密，未經(jīng)一方的書面同意，另一方不得泄露給任何第三方。5.3 一方和其技術(shù)人員在履行合同過程中所獲得或接觸到的任何保密信息，另一方有義務(wù)予以保密，未經(jīng)其書面同意，任何一方不得使用或泄露從他方獲得的上述保密信息。第六條稅費6.1 中華人民共和國政府根據(jù)其稅法對委托方征收的與執(zhí)行本合同或與本合同有關(guān)的一切稅費均由委托方負擔。6.2 中華人民共和國政府根據(jù)中國稅法和中華人民共和國政府與咨詢方國家政府簽訂的避免雙重征稅和防止偷逃所得稅的協(xié)定而向

10、咨詢方課征的各項稅費均由咨詢方支付。委托方依據(jù)本國的稅法有義務(wù)對根據(jù)本合同而應(yīng)得的收入按比例代扣一定的稅費并代向稅務(wù)機關(guān)繳納，在收到稅務(wù)機關(guān)出具的關(guān)于上述稅款稅收單據(jù)后，委托方應(yīng)毫不遲延地轉(zhuǎn)交給咨詢方。6.3 中華人民共和國以外所發(fā)生的與本合同有關(guān)和履行本合同的各項稅費均由咨詢承擔。第七條保證7.1 咨詢方保證其經(jīng)驗和能力能以令人滿意的方式富有效率且迅速地開展咨詢服務(wù)，其合同項下的咨詢服務(wù)由勝任的技術(shù)人員依據(jù)雙方接受的標準完成。7.2 如果咨詢方在其控制的范圍內(nèi)在任何時候、以任何原因向委托方提供本合同附件一中的工作范圍內(nèi)的服務(wù)不能令人滿意，委托方可將不滿意之處通知咨詢方，并給咨詢方天的期限改正

11、或彌補，如咨詢方在委托方所給的期限內(nèi)改正或彌補，所有費用立即停止支付直到咨詢方能按照本合同附件一的規(guī)定提供令人滿意的服務(wù)為止。7.3 咨詢方的保證義務(wù)在本咨詢服務(wù)經(jīng)委托方最后驗收后或最后一批款項支付后的 月到期。第八章技術(shù)咨詢報告的歸屬8.1 所有提交給委托方的技術(shù)咨詢報告及相關(guān)的資料的最后文本，包括為履行技術(shù)咨詢服務(wù)范圍所編制的圖紙、計劃和證明資料等，都屬于委托方的財產(chǎn)，咨詢方在提交給委托方之前應(yīng)將上述資料進行整理歸類和編制索引。8.2 咨詢方可保存上述資料的復印件，包括本合同第五條所指的委托方提供的資料，但未經(jīng)委托方的書面同意，咨詢方不得將上述資料用于與本咨詢項目之外的任何項目。第九章轉(zhuǎn)讓

12、9.1 未經(jīng)另一方事先書面同意，無論是委托方或是咨詢方均不得將其合同權(quán)利或義務(wù)轉(zhuǎn)讓或轉(zhuǎn)包給他人。第十章違約和合同的解除10.1 如果由于咨詢方的責任，技術(shù)咨詢報告不能在本合同第4條規(guī)定的交付期內(nèi)交付，咨詢方應(yīng)按下列比例向委托方支付遲延罰金：A第一至第四周，每周支付合同總價的百分之； B第五至第八周，每周支付合同總價的百分之； C從遲延的第九周起，每周支付合同總價的百分之； 在計算違約金時，不足一周按一周計。10.2 遲延交付的違約金總額不得超過合同總價的百分之。遲延交付違約金的支付并不免除咨詢方交付技術(shù)咨詢報告的義務(wù)。10.3 對咨詢方的下列違約行為，委托方可書面通知的方式全部或部分解除合同，

13、并不影響其采取其它補救措施：A在本合同第四條規(guī)定的交付任何一項的技術(shù)咨詢報告期限后天內(nèi)仍不能交付部分或全部技術(shù)資料； B無法使技術(shù)咨詢報告達到合同附件一規(guī)定的最低驗收標準。對上述解除合同，咨詢方應(yīng)退還委托方已支付的所有金額，并按年利率百分之加付利息。10.4 如果一方有下列行為，任何一方可書面通知對方全部或部分解除合同，并不影響其采取其它補救措施：A沒有履行合同規(guī)定的保密義務(wù)； B沒有履行合同規(guī)定的其它義務(wù)，輕微的違約除外，并在收到對方書面的通知后天內(nèi)或雙方商定的時間內(nèi)對其違約予以彌補； C破產(chǎn)或無力償還債務(wù)； D受不可抗力事件影響超過天。第十一章不可抗力11.1 任何一方由于戰(zhàn)爭及嚴重的火災(zāi)

14、、臺風、地震、水災(zāi)和其它不能預(yù)見、不可避免和不能克服的事件而影響其履行合同所規(guī)定的義務(wù)的，受事故影響的一方將發(fā)生的不可抗力事故的情況以傳真通知另一方，并在事故發(fā)生后十四天內(nèi)以航空掛號信件將有權(quán)證明的機構(gòu)出具的證明文件提交另一方證實。11.2 受影響的一方對因不可抗力而不能履行或延遲履行合同義務(wù)不承擔責任。然而，受影響的一方應(yīng)在不可抗力事故消除后盡快以傳真通知另一方。11.3 雙方在不可抗力事故停止后或影響消除后立即繼續(xù)履行合同義務(wù)，合同有效期和/或有關(guān)履行合同的預(yù)定的期限相應(yīng)延長。第十二章仲裁12.1 凡因本合同引起的或與本合同有關(guān)的任何爭議，均應(yīng)提交中國國際經(jīng)濟貿(mào)易仲裁委員會，按照申請仲裁時

15、該會現(xiàn)行有效的仲裁規(guī)則在深圳進行仲裁，仲裁裁決是終局的，對雙方均有約束力。仲裁適用中華人民共和國法律。12.2 除非另有規(guī)定，仲裁不得影響合同雙方繼續(xù)履行合同所規(guī)定的義務(wù)。第十三章語言和標準13.1 除本合同及附件外，委托方和咨詢方之間的所有往來函件，咨詢方給委托方的資料、文件和技術(shù)咨詢報告、圖紙等均采用英文。13.2 尺寸均采用公制。第十四章適用的法律14.1 本合同的法律含義、效力、履行等均受中華人民共和國法律管轄。第十五章合同的生效及其它15.1 本合同在雙方授權(quán)代表簽字后，如果需要，由各方分別向本國政府當局申請批準。雙方應(yīng)盡一切努力使合同在簽字后30天內(nèi)獲得各自國家當局的批準，各方應(yīng)立

16、即將批準日期書面通知對方。最后一方的批準日期為本合同生效日期。15.2 本合同有效期自合同生效之日起為年。15.3本合同期滿時，合同項下的任何未了的債權(quán)債務(wù)不受合同期滿的影響。15.4 本合同的附件為本合同不可分割的組成部分，與合同正文具有同等法律效力。如合同正文與附件有矛盾之處，合同正文內(nèi)容優(yōu)先。15.5 所有對本合同的修訂、補充、刪減、或變更等均以書面完成并經(jīng)雙方授權(quán)代表簽字后生效。生效的修訂、補充、刪減、或變更構(gòu)成本合同不可分割的組成部分，與合同正文具有同等法律效力。15.6 雙方之間的聯(lián)系應(yīng)以書面形式進行，涉及重要事項的傳真應(yīng)隨后立即以掛號信件或特快專遞確認。15.7 本合同用中英文兩

17、種文字寫成，兩種文字具有同等效力。本合同正本一式四份，雙方各二份。委托方: 地址: 郵編: 電話: 傳真: 授權(quán)代表簽字: 簽字日期: 咨詢方: 地址: 郵編: 電話: 傳真: 授權(quán)代表簽字：簽字日期：Technal Consultancy Serve ContractContract No.:. Date of Signature:. Place of Signature:. This Contract is made and entered into through friendly negotiation by and between China(hereinafter referred

18、 to as “Client”), as one party, and(hereinafter referred to as “Consultant”),as the other party, concerning the technal consultancy serve of, under the follog terms and conditions:Artle 1 Contents of Technal Consultancy Serve1.1 Whereas Client desires to obtain the technal consultancy serve of from

19、Consultant and Consultant has agreed to perform such serves. 1.2 The Scope of Technal Serves is defined in endi 1. 1.3 The Time Schedule for the Serves is shown in endi2. 1.4 The Manning Schedule is described in endi 3. 1.5 Consultant shall complete the Serves withinmonths from the Effective Date of

20、 this Contract and furnish the final technal serve report, including drags, designing documents, all kinds of standards and photos, withinmonths.Consultant shall keep aware, free of charge, Client of the latest development of similar projects and any progress made in order to improve the designing o

21、f the project. Artle 2 Both Parties" Responsibility and Liability2.1 Client shall furnish to Consultant the pertinent data, technal serve reports, maps and information available to him and shall ve to Consultant the reasonable assistance necessary for carrying out of his duties.Partularly Clien

22、t shall nominate a general representative who shall be available at reasonable time. 2.2 Client shall assist Consultant with the responsible authorities for obtaining visas, work permits and other documents required by Consultant to enter the country and to have access to the Site of the Project.The

23、 above epenses shall be borne by Consultant. 2.3 Consultant shall furnish a suffient number of competent personnel to perform its obligation hereunder, in addition to those personnel specifally listed in endi3.All personnel employed by Consultant in carrying out the work shall be eclusively Consulta

24、nt"s responsibility, and Consultant shall hold Client harmless from any claims of any kind by Consultant"s personnel arising out of any acts by Consultant or its personnel in connection with the work performed hereunder. 2.4 Consultant shall provide Client all the technal serve reports and

25、 relevant documentation within the Scope of Technal Serves and within the Time Schedule of the Time Schedule for the Serves. 2.5 Consultant shall assist ClientS personnel in his country in obtaining visas and in arranng lodngs.Hotel and boarding epenses shall be borne by Client.Consultant shall supp

26、ly to ClientS personnel offe space and necessary facilities as well as transportation. 2.6 Consultant shall be responsible for and shall indemnify Client and his employee in respect of injury to person or damage to property occurring in connection with the serves, to the etent that such damage or in

27、jury directly results from negligence of Consultant"s personnel while engaged in activities under this Contract.Consultant shall be liable only to the work under this Contract. 2.7 Any and all liability of Consultant with respect to this Contract shall be limited to the Total Contract Pre recei

28、ved by Consultant for his profession serves and shall terminate upon epiration of the warranty period set forth in Artle 7. 3. Artle 3 Pre and Payment3.1 The total contract pre is(say only) in(currency).The breakdown pres of the above mentioned total contract pre are as follows:Contract Pre for Item

29、 1: (say only) in(currency); Contract Pre for Item 2: (say only) in(currency); Contract Pre for Item 3: (say only) in(currency); Contract Pre for Item 4: (say only) in(currency). 3.2 The total contract pre will include all the serve and technology provided by Consultant.The total contract pre shall

30、be firm and fied and shall not fluctuate with any inflation.The total contract pre shall include all charges and epenses incurred by Consultant in performing his obligations both in his own country and in the People"s Republ of China and includes the epenses incurred in sending the Technal Docu

31、mentation to Client"s offe by all kinds of forms. In the event of Force Majeure as defined in the Contract, the total contract pre shall be readjusted through friendly negotiations between the parties.If Client requires serves not contemplated in the Scope of Serves the parties shall friendly d

32、iscuss an amendment to thetotal contract pre.Any such amendment shall be in writing countersigned by both parties.This document shall then form integral part of the Contract. 3.3 All payments to be made by Client to Consultant under the present Contract shall be made by telegraph transfer.In case of

33、 any payment by Client, the payment shall be effected throughin China to for the account of Consultant. In consideration for the serves provided by Consultant hereunder, Client shall effect the payment to Consultant in accordance with the follog manner and percentage:3.3.1 percent () of the total co

34、ntract pre, i.e.(Say: only), shall be paid by Client to Consultant within () days after the client has received the follog documents provided by Consultant and found them in order. A.One (1) orinal and two (2) duplate copies of Consultant"s government roval, or a written statement of the compet

35、ent authorities or relevant agency of Consultant"s country certifying that such document is not required;B.One (1) orinal and one (1) duplate copy of Irrevocable Letter of Guarantee for advance payment issued by Consultant"s Bank in favor of Client covering(Say:only), specimen of whh is as

36、 per endi 4;C.Five (5) copies of proforma invoe covering the total contract pre;D.Five (5) copies of manually signed commercial invoe indating the amount to be paid;E.Two (2) copies of sight draft. The said shall be delivered by Consultant not later than days after the effective date of the present

37、Contract. 3.3.2 percent () of the Contract pre for Item 1, i.e.(Say: only) shall be paid by Client to Consultant within () days after Consultant has received the follog documents provided by Consultant and found them in order. A.Ten (10) copies of technal serve report on Item 1;B.Five (5) copies of

38、manually signed commercial invoe indating the amount to be paid;C.Two (2) copies of sight draft. 3.3.3 percent () of the Contract pre for Item 2, i.e.(Say: only) shall be paid by Client to Consultant within () days after Lensee has received the follog documents provided by Consultant and found them

39、in order. A.Ten (10) copies of technal serve report on Item 1;B.Five (5) copies of manually signed commercial invoe indating the amount to be paid;C.Two (2) copies of sight draft. 3.3.4 percent () of the Contract pre for Item 3, i.e.(Say: only) shall be paid by Client to Consultant within () days af

40、ter Consultant has received the follog documents provided by Consultant and found them in order. A.Ten (10) copies of technal serve report on Item 1;B.Five (5) copies of manually signed commercial invoe indating the amount to be paid;C.Two (2) copies of sight draft. 3.3.5 percent () of the Contract

41、pre for Item 4, i.e.(Say: only) shall be paid by Client to Consultant within () days after Consultant has received the follog documents provided by Consultant and found them in order. A.Ten (10) copies of technal serve report on Item 1;B.Five (5) copies of manually signed commercial invoe indating t

42、he amount to be paid;C.Two (2) copies of sight draft. 3.3.6 percent () of the Total Contract pre , i.e.(Say: only) shall be paid by Client to Consultant within () days after Consultant has received the follog documents provided by Consultant and found them in order. A.Five (5) copies of manually sig

43、ned commercial invoe indating the amount to be paid;B.Two (2) copies of sight draft. 3.4 In case Consultant is liable for paying to Client the penalty under the Contract, Client shall have the right to deduct it from any said payment. 3.5 The banking charges of both parties incurred in China for the

44、 eecution of the Contract shall be borne by Client and those incurred outside China shall be borne by Consultant. Artle 4 Delivery Schedule4.1 The deadline for the arrival of the Technal serve reports CIF are:A.Technal serve report on Item 1 : months after effectiveness of the Contract;B.Technal ser

45、ve report on Item 2 : months after effectiveness of the Contract;C.Technal serve report on Item 3 : months after effectiveness of the Contract;D.Technal serve report on Item 4 : months after effectiveness of the Contract. 4.2 Consultant will inform Client by Fa when the Technal serve reports are air

46、mailed to Client indating the date and number of airway bill.Client will inform Consultant when the Technal serve reports have been received. 4.3 Should any document be missing or damaged during the transport Consultant shall be notified accordingly and within two (2) weeks the missing or damaged do

47、cument shall be replaced by Consultant free of charge. Artle 5 Confidentiality5.1 All data assembled, developed, compiled, reproduced, studied, and prepared in connection with the work done hereunder and furnished to Consultant by Client shall be considered confidential and shall not be divulged to

48、any person, firm or corporation other than Client or its designated representatives.This Clause shall remain binding on Consultant notwithstanding the termination of the Contract for any reason. 5.2 Within the validity period of Contract, Both parties shall take proper measures to keep the materials

49、 or information strtly confidential.The other party shall not disclose or divulge to any third party without prior written consent of one party. 5.3 Either party shall be obliged to keep confidential any secret information of the other party whh either party and its personnel may obtain or be access

50、ible to in the course of the performance of Contract.Either party shall not make use of or disclose such secret information obtained from the other party without prior written permission issued by the other party. Artle 6 Taes and Duties6.1 All taes and duties in connection with and in the eecution

51、of Contract levied by the Chinese government on Client in accordance with the ta laws of PRC shall be borne by Client. 6.2 All taes and duties levied by the Chinese government on Consultant, in connection with and in the eecution of Contract, according to Chinese ta laws and the agreement between the government of PRC and the government of Consultant"s country for the reciprocal avoidance of double taation and the prevention of fiscal evasion with respect to taes on income shall be borne by Consultant. Client is legally obliged to withhold, as a withholding agent, the amount of taes pro