Agreement Registration Date
4. In the case of multilateral contracts or agreements, the certificate includes, in addition to the information covered in paragraph 3 of this article: a registration certificate signed by the Secretary General or his representative is issued to the registering party, the specialized service or the custodian, as well as at the request of each contracting party to the treaty or international agreement that is registered. Registration certificates are also published electronically. 3. In deciding whether a treaty or international agreement belonging to any of the categories covered in paragraph 2 should be published in Extenso, the secretariat takes due account, among other things, of the practical value that could result from the publication of Extenso. International contracts and conventions that the Secretariat does not wish to publish in full are included as such in the register, a decision not to publish can be overturned at any time. Upon full reading of the agreement, the Income Tax Tribunal concluded that the sale or transfer was not completed at the time of the contract and that the transfer of the property took place when the remaining payment was made and the holding was returned to the purchaser, which occurred in the 2011-12 fiscal year. Capital gains were therefore taxable in the 2012-13 late year, not in the 2011-12 delay year, as the expert did in error. The Tribunal also found that the registered agreement was a sale agreement and not a sales contract. 1. The secretariat publishes, as soon as possible, in a single set of contracts or any international agreement registered, registered and registered, in the language or language of origin, followed by a translation into English and French. Certified declarations, covered by Article 2 of these regulations, are published in the same manner.
(b) whether the treaty or international convention has been registered with the specialized agency in accordance with the provisions of its constituent instrument; 1. Any international contract or agreement subject to Article 1 of these regulations is automatically registered by the United Nations: , with a real estate loan acquired for a minimum period of five years, the tax advantages provided in Section 80 C of Section 80 C for the repayment of the main home credit of the credit year in which the house is transferred inversely.