Payment of Stamp Tax - 1992 ISDA Provision
1992 ISDA Master Agreement
Section 4(e) in a Nutshell™
Use at your own risk, campers!
Full text of Section 4(e)
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Other than a modicum of clerical tidy-up, the 1992 ISDA version of Section 4(e) is exactly the same as Section 4(e) in the 2002 ISDA version.
Basically, if there is any Stamp Tax imposed because of my existence or residence in a certain jurisdiction, whether imposed on me or you, I’ll pay it, unless it would have been imposed on you too. If we’re both in the same Stamp Tax Jurisdiction, the liability lies where it falls.