Frequency/market practice: Stamp duty (at 0.1% of paid-up value of the transferred shares, or of the purchase price for the shares, whichever is higher) is payable if the parties sign an original share transfer document in Thailand, or if the original share transfer document is brought into Thailand. Unless agreed otherwise, if the original share transfer document is signed in Thailand the seller is responsible for stamp duty payment within 15 days. If the document is signed outside Thailand and it is subsequently brought into Thailand, the first holder of the original share transfer document in Thailand is responsible for stamp duty payment within 30 days. The parties can, nevertheless, agree that the buyer is solely responsible for stamp duty payment, or that the stamp duty should be shared between both parties.