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Sack|title=(Non-)Enforcement of Foreign Revenue Laws, in International Law and Practice |url=http://scholarship.law.upenn.edu/cgi/viewcontent.cgi?article=8592&context=penn_law_review |journal=University of Pennsylvania Law Review |volume=82 |issue=5 |year=1933 |pages=559–585 |doi= 10.2307/3308175|jstor=3308175|s2cid=154023631 |access-date=17 August 2017}}</ref> The rule is part of the [[conflict of laws]] rules developed at common law, and forms part of the [[act of state doctrine]]. In ''State of Colorado v. Harbeck'', 133 N.E. 357, 360 (N.Y. 1921) the court referred to {{quote|style=min-width:10em|The ... well-settled principle of private international law which precludes one state from acting as a collector of taxes for a sister state and from enforcing its penal or revenue laws as such. The rule is universally recognized that the revenue laws of one state have no force in another.<ref>{{cite web|url=http://uniset.ca/other/cs3/133NE357.html|title=''Colorado v. Harbeck''|publisher=Uniset|access-date=18 August 2017}}</ref>}} In England, [[Tom Denning, Baron Denning|Lord Denning MR]] said in ''Att-Gen of New Zealand v Ortiz'' [1984] AC 1 at 20: {{quote|No one has ever doubted that our courts will not entertain a suit brought by a foreign sovereign, directly or indirectly, to enforce the penal or revenue laws of that foreign state. We do not sit to collect taxes for another country or to inflict punishments for it.<ref>Cited with approval in {{cite bailii|litigants=Iran v Barakat Galleries Ltd |year=2007|court=EWCA|division=Civ|num=1374}} at para [104].</ref>}} The rule has been repeatedly applied in the United Kingdom,<ref>''[[Government of India v Taylor]]'' [1955] AC 491</ref> the United States,<ref>''Moore v. Mitchell'', 30 F.2d 600, 600 (2d Cir. 1929)</ref> Canada,<ref>''United States v. Harden'' [1963] SCR 366</ref> Australia,<ref>''Jamieson v Commissioner for Internal Revenue'' [2007] NSWSC 324</ref> Ireland,<ref>''Peter Buchanan Ltd v McVey'' [1954] Ir 89</ref> Singapore,<ref>''Relfo Limited v Varsani'' [2008] SGHC 105</ref> and other countries.<ref>{{cite web|url=https://www.maplesandcalder.com/news/article/court-clarifies-treatment-of-foreign-tax-liabilities-in-bankruptcy-746/|title=Court Clarifies Treatment of Foreign Tax Liabilities in Bankruptcy|publisher=[[Maples and Calder]]|date=7 May 2014|access-date=17 August 2017}}</ref><ref>{{Cite bailii|litigants=Webb v Webb|year=2020|court=UKPC|num=22}} (Cook Islands)</ref> It has also been codified into statute in various countries.<ref>{{Cite web|url=http://www.legislation.gov.uk/ukpga/Geo5/23-24/13|title=Foreign Judgments (Reciprocal Enforcement) Act 1933, section 1(2)(b)|access-date=14 August 2017}}</ref> ==History of the rule== The earliest reported case on the rule is believed to be ''Attorney General v Lutwydge'' (1729) Bumb 280, 145 ER 674. In that case, the English courts refused to enforce a bond for Scottish tobacco duties. In 1775 [[William Murray, 1st Earl of Mansfield|Lord Mansfield CJ]] pronounced in ''[[Holman v Johnson]]'' (1775) 1 Cowp 341 at 343, 98 ER 1120 at 1121 that "no country ever takes notice of the revenue laws of another". In 1779 he repeated that position in ''Planche v Fletcher'' (1779) 1 Douglas 251, 99 ER 164.<ref>{{cite web|url=http://uniset.ca/other/css/99ER164.html|title=''Planche v Fletcher''|publisher=Uniset|access-date=17 August 2017}}</ref> ==English law== Although the rule had been referred to an applied in a number of English cases from as early as 1729,<ref>Cases where the rule was applied or referred to include: ''Municipal Council of Sydney v Bull'' [1909] 1 KB 7; ''King of the Hellenes v Brostrom'' [1923] 16 Lloyd's List LR 190; ''Queen of Holland v Drukker'' [1928] 1 Ch 877 and ''Re Visser'' [1928] Ch 877.</ref> the rule itself was not considered beyond doubt in England until the decision of the [[Judicial functions of the House of Lords|House of Lords]] in ''[[Government of India v Taylor]]'' [1955] AC 491.<ref name=Cheshire>{{cite book|title=Cheshire & North's Private International Law|first1=P. M. |last1=North |first2=J. J. |last2=Fawcett |publisher=Butterworths |edition=12th |year=1992 |isbn=0406530815 |page=114 |quote=Although it has been generally accepted, at any rate since the time of Lord Mansfield, that no action lies in England for the enforcement of a foreign revenue law, authority for the proposition long remained a little nebulous ... All doubts were, however, stilled in 1955 by the decision of the House of Lords in ''Government of India v Taylor''}}</ref> In that case the House of Lords unanimously upheld the Court of Appeal (who had in turn unanimously upheld the trial judge) that the [[liquidator (law)|liquidator]] of an English company could not pay out sums to a foreign government because the tax claim was not justiciable in England. The rule as it applies under [[English law]] is summarised in [[Dicey Morris & Collins]] at Rule 3: {{quote|RULE 3 - English courts have no jurisdiction to entertain an action (1) for the enforcement, either directly or indirectly, of a penal, revenue or other public law of a foreign State; or (2) founded upon an act of state.<ref name=Dicey>{{cite book|title=[[Dicey Morris & Collins|Dicey Morris and Collins on the Conflict of Laws]]|publisher=[[Sweet & Maxwell]] |edition=14th |year=2006 |isbn=978-0-421-88360-4|at=para 5R-019}}</ref>}} In ''Re State of Norway's Application (No 2)'' [1990] 1 AC 723 the Norwegian government sought assistance from the English courts in collecting evidence in relation to a tax claim. The respondent resisted the application on the basis that it violated the revenue rule, but the House of Lords held that assisting with the collection of evidence would not violate the rule. [[Robert Goff, Baron Goff of Chieveley|Lord Goff]] said "It is of importance to observe that that rule is limited to cases of direct or indirect enforcement in this country of the revenue laws of a foreign state. It is plain that the present case is not concerned with the direct enforcement of the revenue laws of the State of Norway. Is it concerned with their indirect enforcement? I do not think so."<ref>{{cite web|url=http://uniset.ca/other/cs6/1990AC723.html|title=''Re State of Norway's Application (No 2)''|publisher=Uniset|access-date=18 August 2017}}</ref> In ''QRS 1 Aps v Frandsen'' [1999] 1 WLR 2169 it was held that to uphold a contractual provision between two private contracting parties for an indemnity against the payment of foreign taxes would not constitute an indirect enforcement of a foreign tax claim, and so was enforceable. ==United States== The revenue rule has been repeatedly applied by courts in the United States.<ref name=Silver>{{cite journal |last1=Silver |first1=Barbara |url=http://digitalcommons.law.uga.edu/cgi/viewcontent.cgi?article=1524&context=gjicl |title=Modernizing the Revenue Rule: The Enforcement of Foreign Tax Judgments |journal=Georgia Journal of International & Comparative Law |volume=22 |issue=3 |year=1933 |pages=609–633 |access-date=17 August 2017}}</ref> The rule was first applied in the United States in 1806 in ''Ludlow v. Van Rensselaer'', 1 Johns. R. 94 (N.Y. 1806).<ref name=Mallinak /> Initially the rule was also applied to claims for taxes made by other states within the US. In ''Maryland v. Turner'', 132 N.Y. 173, 174 (1911) the courts of New York state refused to enforce a judgment debt relating to taxes due in Maryland. In ''Colorado v. Harbeck'', 133 N.E. 357, 360 (N.Y. 1921) it was held that there was a "well-settled principle of private international law which precludes one state from acting as a collector of taxes for a sister state and from enforcing its penal or revenue laws as such. The rule is universally recognized that the revenue laws of one state have no force in another."<ref name=Mallinak /> However, in ''Moore v. Mitchell'', 30 F.2d 600, 600 (2d Cir. 1929) the [[Supreme Court of the United States|U.S. Supreme Court]] limited the application of the rule in the interstate context. In ''Milwaukee County v. M. E. White Co.'', 296 U.S. 268, 268 (1935) the Supreme Court was asked to consider whether revenue laws of other states should be enforced under the [[Full Faith and Credit Clause]]. The Supreme Court declined to extend the full faith and credit provision to revenue statutes themselves, but limited its ruling to enforcement of tax judgments handed down in the courts of other states.<ref name=Mallinak /> ==Canada== The [[Supreme Court of Canada]] has upheld and applied the revenue rule in ''United States v. Harden'' [1963] SCR 366.<ref>{{Cite web|url=https://scc-csc.lexum.com/scc-csc/scc-csc/en/item/7322/index.do|title=''United States v. Harden'' |date=January 2001 |publisher=Lexum |access-date=17 August 2017}}</ref> ==Civil law jurisdictions== [[Civil law (legal system)|Civil law]] (as opposed to [[common law jurisdictions|common law]]) jurisdictions will not generally entertain foreign tax claims on the basis that they are public laws, and therefore cannot be enforced outside of the state or territory.<ref name=Krishnan>{{Cite web|url=http://www.lakshmisri.com/News-and-Publications/Publications/Articles/Tax/the-revenue-rule-international-taxation|title=The Revenue Rule and International Taxation|publisher=Lakshmikumaran & Sridharan|author=Sumitha Krishnan|access-date=17 August 2017}}</ref> In the Swedish case of ''Bulgariska Staten v Takvorian'' (NJA 1954 s.268)<ref>{{cite web|url=http://svjt.se/svjt/1956/22|title=FOLKRÄTTSFRÅGOR I DEN INOMSTATLIGA RÄTTSSKIPNINGEN|access-date=18 August 2017}}</ref> the court held "a state cannot use a Swedish court to collect taxes or to have other contributions made to a foreign state".<ref name=Krishnan /> ==European Union== The rule has been partially abrogated within the European Union by article 39 of the [[Insolvency Regulation]] (Council Regulation (EC) No 1346/2000). <blockquote> Any creditor who has his habitual residence, domicile or registered office in a Member State other than the State of the opening of proceedings, ''including the tax authorities and social security authorities of Member States'', shall have the right to lodge claims in the insolvency proceedings in writing (emphasis added).<ref>{{cite web|url=https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32000R1346 |title=Council Regulation (EC) No 1346/2000 |publisher=Lex Europa |accessdate=14 February 2024}}</ref><ref>[https://www.ashlaw.co.il/%d0%b8%d1%81%d0%bf%d0%be%d0%bb%d0%bd%d0%b5%d0%bd%d0%b8%d0%b5-%d1%80%d0%b5%d1%88%d0%b5%d0%bd%d0%b8%d0%b9-%d0%b8%d0%bd%d0%be%d1%81%d1%82%d1%80%d0%b0%d0%bd%d0%bd%d1%8b%d1%85-%d1%81%d1%83%d0%b4%d0%be/ Исполнение решений иностранных судов в Израиле]</ref> </blockquote> ==Criticism== The rule has been subjected to criticism. Professor Adrian Briggs of [[Oxford University]] has criticised it on the basis that it promotes the evasion of tax liabilities.<ref>{{cite journal|last1=Briggs |first1=Adrian |title=The Revenue Rule in the Conflict of Laws: Time for a Makeover|year=2001 |journal=Singapore Journal of Legal Studies |volume=96 |pages=280–295}}</ref> Another commentator has called it "anachronistic and destructive".<ref name=Silver /> But other commentators have defended it, both as a matter of practice and principle.<ref name=Mallinak /><ref>{{cite journal|last1=Baker|first1=Philip|title=Changing the Norm on Cross-border Enforcement of Debts |volume=30 |journal=Intertax|year=2002|issue=6/7|pages=216–218|doi=10.1023/A:1016077020210}}</ref> ==Abrogation== Nations can, and do, abrogate the rule on a bilateral basis by treaty. In {{cite bailii|litigants=Ben Nevis (Holdings) Limited v HMRC|year=2013|court=EWCA|division=Civ|num=578}} the English courts enforced a claim for South African taxes under a bilateral treaty between the countries. However, whilst treaties to share information relating to taxable liabilities are common, or for relief from double taxation, treaties empowering nations to enforce each other's tax law are relatively uncommon. Brenda Mallinak records that in 2006 the United States had only five such treaties, despite having a large number of international treaties for tax information exchange.<ref name=Mallinak /> On 28 January 2003, the OECD Model Tax Convention on Income and Capital was modified to include a new Article 27 as a model for comprehensive collection assistance in treaty negotiations.<ref>{{cite book | chapter-url=https://doi.org/10.1787/4d723bbd-en | doi=10.1787/4d723bbd-en | chapter=Commentary on Article 27: Concerning the Assistance in the Collection of Taxes | title=Model Tax Convention on Income and on Capital 2017 (Full Version) | series=Model Tax Convention on Income and on Capital (Full Version) | year=2019 | isbn=9789264303782 | s2cid=242846356 }}</ref> ==References== {{reflist}} [[Category:Conflict of laws]] [[Category:International taxation]] [[Category:Legal doctrines and principles]] </textarea><div class="templatesUsed"><div class="mw-templatesUsedExplanation"><p><span 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