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CHAPTER I - Income Tax
CHAPTER II - Registration Fees and Stamp Duties
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 28

[Stamp Duty]

The deeds or instruments issued in one of the Contracting States shall not be subjected to stamp duty in the other Contracting State when they have actually borne the charge of this tax at the applicable rate in the first-mentioned State, or when they are exempted from it in the said State.(1) The deeds or instruments issued in one of the Contracting States shall not be subjected to stamp duty in the other Contracting State when they have actually borne the charge of this tax at the applicable rate in the first-mentioned State, or when they are exempted from it in the said State.