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


Yanıt Açıklaması:

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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