Publıc Internatıonal Law I Deneme Sınavı Sorusu #1223290
Which of the following is NOT one of items an agent is liable to pay?
Indirect taxes |
Dues and taxes on private immovable property situated in the territory of the receiving state |
Estate, succession or inheritance duty, levied by the receiving state |
Tax on income having its source in private investments in commercial undertaking in the receiving state |
Direct taxes |
A diplomatic agent is exempt from all dues and taxes. The agent, however, is liable to pay:
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 (Art. 34).
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