Togc Agreement

While this is clearly a gray area, it`s likely that there will be additional features that will ensure a much more compelling TOGC case. For example, B is unlikely to bother to find a tenant and enter into an AfL without at least having an agreement or option to acquire the land (and this would almost certainly be the case before B did any work on the property). Adopting an approach that B needed to have the real interest of the country he transferred for a certain period of time (instead of relying on his right to apply for the country under an agreement or option) seems to focus too much on the land interests held/transferred rather than on the more substantial question of whether a business is transferred – that is: .