[PDF] ISDA ISDA文件格式: PDF/Adobe Acrobat - HTML 版
(i) Gross-Up. All payments under this Agreement. will be made without any deduction or withholding for ... 所扣税项补足。 本协议项下的所有付款应不一任何税项 ...
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Note added at 29 mins (2008-07-29 06:45:47 GMT)
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或者“可获补偿税项条款”。
例如：你到一个新地方去工作，公司会给你relocation expenses，即补贴你搬家找房等费用，Gross-up 是你要为这些补贴付的税。
What is Gross-up and How Does it Work?
The concept is simple. Gross-up is the amount of money a relocating employee needs to pay the income taxes on the reimbursements received for relocation expenses. The reimbursement of most relocation expenses, such as the cost of a house hunting trip, is considered income for tax purposes. After receiving a reimbursement that includes a gross-up, the employee should be able to pay the applicable income taxes and net the approximate amount of the reimbursement.

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Note added at 30 mins (2008-07-29 06:46:42 GMT)
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Another example:
ISDA主协议中的预提税问题研究（一） - 赵英敏- 法天下法律博客（4） 如果该税项是“可获补偿税项”，则应当向另一方补足（Gross up）该税项，以使另一方收到的是全额款项。 上述理念的一个核心定义是“可获补偿税项”（Indemnifiable ...
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A gross up clause is a provision in a contract which provides that all payments must be made in the full amount, free of any deductions or withholdings, and without exercising any right of set-off. The provision will usually indicate that if there is a mandatory withholding or deduction by operation of law (usually with respect to tax), then the paying party shall "gross up" the payment so that the receiving party receives the same net amount.