General Agreement Article 5

5 “Simple Mounting” generally describes an activity that does not require capabilities, machines, devices or devices specially designed or installed to conduct the activity. (4) If there are contradictions with a tax measure between this agreement and a tax treaty, it takes precedence. (g) the use of regional and international multilateral recognition agreements and agreements to which the parties are a part. At Turkey`s request, NATO has implemented collective defence measures three times: in 1991 with the deployment of Patriot missiles during the Gulf War, in 2003 with the agreement on a set of defence measures and the implementation of Operation Display-Dissuasion during the Iraq crisis and in 2012 in response to the situation in Syria with the deployment of Patriot missiles. Section 25 of the BS Act imposes stamp duty, which must be paid on a deed of transport relating to personal property and/or buildings. However, the BS Act expressly provides that when an agreement to sell a property results in the transfer of ownership of that property before or after the execution, the same applies as a right of transport and stamp duty. The BS act also provides an exception in the event that the “sale agreement” is considered transport. When the BTA itself transfers the property and real estate that make up the business, which results in the document being duly stamped as transport in accordance with Section 25 of the BS Act, the stamp duty paid on that agreement is appropriate for the total stamp duty levied on the deed of transport. 4. All decisions of the joint committee are taken by mutual agreement.

Contracting parties may conduct a general review of the agreement within five years of the entry into force of this agreement and at least every five years after the agreement enters into force to promote its objectives. 4. Areas of cooperation can be developed through existing agreements and appropriate modalities of application. 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. 6. The OBT Committee meets, if and if deemed necessary, preferably once a year, with the presence of representatives of each of the parties or by teleconference, videoconference or other mutually determined means by the parties. If necessary, ad hoc working groups can be set up by mutual agreement. 2.

If the parties fail to agree on compensation within 30 days of the start of the consultations, the exporting party is free to suspend the application of concessions substantially equivalent to the trade of the party applying the safeguard measure. Similarly, Article 5, Point g) of the Act imposes stamp duty due for an agreement to sell personal property.