Commentary

I9.327 Diplomats and international organisations

IHT, trusts and estates

I9.327 Diplomats and international organisations

I9.327 Diplomats and international organisations

The Diplomatic Privileges Act 1964 s 2(1) gives the force of law to Articles of the Vienna Convention on Diplomatic Relations. Article 34 of the Convention provides that a diplomatic agent1 is exempt from all taxes with certain exceptions. These exceptions include dues and taxes on private immovable property situated in the territory of the receiving2 state3, dues and taxes on private income having its source in the receiving state and capital taxes on investments made in commercial undertakings in the receiving state4.

'Estate, succession or inheritance duties' levied by the receiving state are excluded from

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