CEVAP:

i. Indirect taxes, such as sales tax or service charges;

ii. Dues and taxes on private immovable property situated in the territory of the receiving state such as house tax;

iii. Estate, succession or inheritance duty, levied by the receiving state;

iv. Tax on income having its source in private investments in commercial undertaking in the receiving state;

v. Charges levied for specific services rendered such as road tax;

vi. Registration, court or record fees, mortgage dues, and stamp duty with respect to immovable property.