The BS law follows a similar pattern to the Daesh law, with Article 5 of its list requiring that stamp duty be applied to an instrument that is an “agreement or its registrations or a memorandum of understanding”. It should be noted that Article 5(h)(A)(iv) expressly designates an agreement which creates: (a) an obligation, right or interest; (b) has a monetary value;  thelawdictionary.org/stamp-duty/ visited on August 21, 2016 Only one question, if we executed the documents electronically, we will be able to execute them again at a later date when stamp duty is paid, since it was previously executed electronically in accordance with IT ACT 2000; However, in accordance with the Stamp Act, the date of stamp duty may not be before execution. Enforcement therefore means that the Contracting Party submits the act. The attribution of the electronic record is also considered to be enforcement. It can be inferred from the above definition that the specific instrument, when signed or signed, would entail the payment of stamp duty, even if it is executed electronically. For example, shares of companies registered in Hong Kong or listed on the Hong Kong Stock Exchange are an example. With the exception of these shares, HK shares are defined as shares and negotiable securities, investment fund units and rights to subscribe for or allocate shares. Stamp duty on a transport when selling land is levied at progressive rates between 1.5% and 8.5% of the amount of the consideration. The maximum rate of 8.5% applies when the counterparty exceeds HK$ 21,739,130.  The spirit of Council Directive 2008/7/EC of 12 February 2008 on indirect taxation on the accumulation of capital is that capital duty should be involved in the free movement of capital. The proposal for a Council Directive of 28 September 2011 on a common system of financial transaction tax amends this Directive 2008/7/EC but is not published in the Official Journal.  This Directive 2008/7/EC recognises that the best solution is to eliminate customs duties, but allows Member States that collected customs duties on 1 January 2006 to continue to do so under strict conditions.
. . .