Commentary

I9.491 Causes of action in tort

IHT, trusts and estates

I9.491 Causes of action in tort

I9.491 Causes of action in tort

It is usually assumed that a cause of action in tort (ex delicto) is situated where it arose ie, where the action may be brought1. This view is adopted in most double taxation agreements2. It may, however, be difficult to decide where a cause of action can be said to have arisen3, because it has not yet been settled whether it is the place where the wrongful act occurs or where the effect is suffered. No difficulty arises if all the events take place in one country; but in the case of, for example,

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