Publıc Internatıonal Law I Deneme Sınavı Sorusu #1331839

Which of the following is a diplomatic agent NOT liable to pay?


Sales tax

Taxes on private immovable property

Tax on income from private investments

Payroll taxes

Charges levied for specific services rendered such as road tax


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.

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