1. This chapter does not affect the right of the parties to use the dispute resolution procedures that are available under another international agreement to which both parties are parties. 4. In accordance with the applicable laws and regulations of the contracting parties and the relevant international agreements to which the parties are a party, the parties provide adequate and effective protection of intellectual property or other intellectual property rights arising from the cooperative activities covered in this article and take into account the disclosure of intellectual property or other intellectual property rights arising from the cooperative activities covered in this article. Parties consult for this purpose, if necessary. Since the transfer under the agreement is the sale of a business as a whole, it cannot be explicitly equated with the sale of personal property or real estate. The IS Act and the state stamp laws do not contain specific provisions regarding the collection of taxes on a transfer agreement of “transactions” as such. It is therefore imperative that each asset proposed to be transferred to the purchaser be identified individually as mobile or immobile for stamp duty purposes. The collection of stamp duty depends on the state in which the agreement is executed.
For clarity, we should examine the impact of stamp duty on a BTA under central legislation and some national legislation. Stamp duty is a tax due on the performance of certain instruments or documents under the Indian Stamp Act of 1899 (“IS Act”) or the corresponding national stamp law. In the absence of state stamp laws, ISIS law applies. With regard to stamp duty, the general principle is that the tax must be determined by reference to an instrument and not to a transaction. [See final note 3] Therefore, in order to understand the stamp duty requirement for a given transaction, it is important to understand the instruments involved in the transaction and the purpose of the instrument. [See final note 4] Note: This article imposes the minimum international standard for the treatment of foreigners as a minimum standard for the treatment of investors of the other party. Concepts of fair and equitable treatment, full protection and safety do not require additional treatment or beyond, which is required by the international minimum standard for the treatment of foreigners. The finding of a violation of another provision of this agreement or a separate international agreement does not constitute a violation of this article. Contracting parties are required to comply with the conditions to which each party has committed, under the code of organization of economic cooperation and development of the release of capital as amended, and the GATS, including the agreement on financial services obligations, and other international agreements to which both parties are parties. 1. An issuer may provide investment assistance to investors in each contracting party in connection with projects or activities under the other party`s jurisdiction. Investors and investments made by investors from one party in the other party`s area may enter into investment assistance agreements with the issuer.
The issuer will only cover investment assistance for projects and activities authorized in this agreement. Article 5 of the list of the law is imposes the stamp duty collected in an “agreement or agreement.” Article 5 also classifies several categories on the basis of the purpose of an agreement that imposes a specific right for a given instrument. There is a residual provision under Article 5, point c), with all these agreements that are not expressly provided for being classified and the taxes payable to be imposed separately. If a contract does not intend to act as an immediate transfer of the sale of the land, such an instrument must be qualified as an agreement and not transport.