United Kingdom - exemption of agents of foreign states from UK taxation - recognition of states - status of Turkish Republic of Northern Cyprus - nationality of Turkish Cypriots - effect of nonrecognition on application of municipal law
Article Abstract:
UK Special Tax Commissioners held in Caglar v. Her Majesty's Inspector of Taxes that treaty and international law and the context of tax laws overrides an unrecognized state's statutory-based arguments for avoiding the payment of taxes. Appellants failed to meet the specific criteria for the formal recognition of a state under international law. The commissioners found the appellants to be Commonwealth Citizens under the British Nationality Act 1981.
Publication Name: American Journal of International Law
Subject: Law
ISSN: 0002-9300
Year: 1998
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Jurisdiction - constitutionality of U.S. state's jurisdiction over criminal acts occurring on the high seas - consistency of such jurisdiction and international law - effects doctrine: State v. Sepansky
Article Abstract:
The Florida Supreme Court upheld a law that gives the state jurisdiction over passenger ships which sail in and out of state ports. The law is necessary because the passengers on such ships need to be protected and state authorities are in the best position to do this.
Publication Name: American Journal of International Law
Subject: Law
ISSN: 0002-9300
Year: 2001
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The nationality of the offender and the jurisdiction of the International Criminal Court
Article Abstract:
The author discusses the role of nationality in the International Criminal Court's jurisdiction, problems the court may face regarding its jurisdiction, and possible solutions.
Publication Name: American Journal of International Law
Subject: Law
ISSN: 0002-9300
Year: 2001
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