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laws in the United States">Conflict of laws in the United States</a></li></ul> <ul><li><a href="/wiki/Public_policy_doctrine" title="Public policy doctrine">Public policy doctrine</a></li></ul> <ul><li><a href="/wiki/Hague_Conference_on_Private_International_Law" title="Hague Conference on Private International Law">Hague Conference</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Definitional elements</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Jurisdiction" title="Jurisdiction">Jurisdiction</a></li></ul> <ul><li><a href="/wiki/Procedure_in_conflict_of_laws" title="Procedure in conflict of laws">Procedure</a></li></ul> <ul><li><i><a href="/wiki/Forum_non_conveniens" title="Forum non conveniens">Forum non conveniens</a></i></li></ul> <ul><li><i><a href="/wiki/Lex_causae" class="mw-redirect" title="Lex causae">Lex causae</a></i></li></ul> <ul><li><i><a href="/wiki/Lex_fori" class="mw-redirect" title="Lex fori">Lex fori</a></i></li> <li><a href="/wiki/Forum_shopping" title="Forum shopping">Forum shopping</a></li></ul> <ul><li><i><a href="/wiki/Lis_alibi_pendens" title="Lis alibi pendens">Lis alibi pendens</a></i></li></ul></td> </tr><tr><th class="sidebar-heading"> Connecting factors</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Domicile_(law)" title="Domicile (law)">Domicile</a></li> <li><i><a href="/wiki/Lex_domicilii" class="mw-redirect" title="Lex domicilii">Lex domicilii</a></i></li></ul> <ul><li><a href="/wiki/Habitual_residence" title="Habitual residence">Habitual residence</a></li></ul> <ul><li><a href="/wiki/Nationality" title="Nationality">Nationality</a></li> <li><i><a href="/wiki/Lex_patriae" class="mw-redirect" title="Lex patriae">Lex patriae</a></i></li></ul> <ul><li><i><a href="/wiki/Lex_loci_arbitri" class="mw-redirect" title="Lex loci arbitri">Lex loci arbitri</a></i></li></ul> <ul><li><i><a href="/wiki/Lex_loci_rei_sitae" class="mw-redirect" title="Lex loci rei sitae">Lex loci rei sitae</a></i></li></ul> <ul><li><i><a href="/wiki/Lex_loci_contractus" title="Lex loci contractus">Lex loci contractus</a></i></li></ul> <ul><li><i><a href="/wiki/Lex_loci_delicti_commissi" class="mw-redirect" title="Lex loci delicti commissi">Lex loci delicti commissi</a></i></li></ul> <ul><li><i><a href="/wiki/Lex_loci_actus" class="mw-redirect" title="Lex loci actus">Lex loci actus</a></i></li></ul> <ul><li><i><a href="/wiki/Lex_loci_solutionis" class="mw-redirect" title="Lex loci solutionis">Lex loci solutionis</a></i></li></ul> <ul><li><i><a href="/wiki/Lex_loci_protectionis" class="mw-redirect" title="Lex loci protectionis">Lex loci protectionis</a></i></li></ul> <ul><li><a href="/wiki/Proper_law" title="Proper law">Proper law</a></li></ul> <ul><li><i><a href="/wiki/Lex_loci_celebrationis" class="mw-redirect" title="Lex loci celebrationis">Lex loci celebrationis</a></i></li></ul> <ul><li><a href="/wiki/Choice_of_law_clause" title="Choice of law clause">Choice of law clause</a></li></ul> <ul><li><i><a href="/wiki/D%C3%A9pe%C3%A7age" title="Dépeçage">Dépeçage</a></i></li></ul> <ul><li><a href="/wiki/Forum_selection_clause" title="Forum selection clause">Forum selection clause</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Substantive legal areas</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Status_(law)" class="mw-redirect" title="Status (law)">Status</a></li> <li><a href="/wiki/Capacity_(law)" title="Capacity (law)">Capacity</a></li> <li><a href="/wiki/Conflict_of_contract_laws" title="Conflict of contract laws">Contract</a></li></ul> <ul><li><a href="/wiki/Conflict_of_tort_laws" title="Conflict of tort laws">Tort</a></li> <li><a href="/wiki/Conflict_of_marriage_laws" title="Conflict of marriage laws">Marriage</a></li></ul> <ul><li><a href="/wiki/Conflict_of_divorce_laws" title="Conflict of divorce laws">Divorce</a></li></ul> <ul><li><a href="/wiki/Lex_loci_rei_sitae" class="mw-redirect" title="Lex loci rei sitae">Property</a></li></ul> <ul><li><a href="/wiki/Forced_heirship" title="Forced heirship">Forced heirship</a></li></ul> <ul><li><a href="/wiki/Hague_Trust_Convention" title="Hague Trust Convention">Hague Trust Convention</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Enforcement</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Enforcement_of_foreign_judgments" title="Enforcement of foreign judgments">Enforcement of foreign judgments</a></li></ul> <ul><li><a href="/wiki/Anti-suit_injunction" title="Anti-suit injunction">Anti-suit injunctions</a></li></ul> <ul><li><a class="mw-selflink selflink">Revenue rule</a></li></ul></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output 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href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Exemption</a></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Deduction</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Unions</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> <ul><li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li></ul></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Corporate</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS)</li> <li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li> <li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a class="mw-selflink selflink">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </span><a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/16px-Bills_and_coins.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/24px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/32px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /></span></span> </span><a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>The <b>rule against foreign revenue enforcement</b>, often abbreviated to the <b>revenue rule</b>, is a general legal principle that the courts of one country will not enforce the tax laws of another country.<sup id="cite_ref-Mallinak_1-0" class="reference"><a href="#cite_note-Mallinak-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Curl_2-0" class="reference"><a href="#cite_note-Curl-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> The rule is part of the <a href="/wiki/Conflict_of_laws" title="Conflict of laws">conflict of laws</a> rules developed at common law, and forms part of the <a href="/wiki/Act_of_state_doctrine" title="Act of state doctrine">act of state doctrine</a>. </p><p>In <i>State of Colorado v. Harbeck</i>, 133 N.E. 357, 360 (N.Y. 1921) the court referred to </p> <style data-mw-deduplicate="TemplateStyles:r1244412712">.mw-parser-output .templatequote{overflow:hidden;margin:1em 0;padding:0 32px}.mw-parser-output .templatequotecite{line-height:1.5em;text-align:left;margin-top:0}@media(min-width:500px){.mw-parser-output .templatequotecite{padding-left:1.6em}}</style><blockquote class="templatequote" style="min-width:10em"><p>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.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup></p></blockquote> <p>In England, <a href="/wiki/Tom_Denning,_Baron_Denning" title="Tom Denning, Baron Denning">Lord Denning MR</a> said in <i>Att-Gen of New Zealand v Ortiz</i> [1984] AC 1 at 20: </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p>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.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup></p></blockquote> <p>The rule has been repeatedly applied in the United Kingdom,<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> the United States,<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> Canada,<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> Australia,<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> Ireland,<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> Singapore,<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> and other countries.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> It has also been codified into statute in various countries.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="History_of_the_rule">History of the rule</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Rule_against_foreign_revenue_enforcement&action=edit&section=1" title="Edit section: History of the rule"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The earliest reported case on the rule is believed to be <i>Attorney General v Lutwydge</i> (1729) Bumb 280, 145 ER 674. In that case, the English courts refused to enforce a bond for Scottish tobacco duties. In 1775 <a href="/wiki/William_Murray,_1st_Earl_of_Mansfield" title="William Murray, 1st Earl of Mansfield">Lord Mansfield CJ</a> pronounced in <i><a href="/wiki/Holman_v_Johnson" title="Holman v Johnson">Holman v Johnson</a></i> (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 <i>Planche v Fletcher</i> (1779) 1 Douglas 251, 99 ER 164.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="English_law">English law</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Rule_against_foreign_revenue_enforcement&action=edit&section=2" title="Edit section: English law"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Although the rule had been referred to an applied in a number of English cases from as early as 1729,<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> the rule itself was not considered beyond doubt in England until the decision of the <a href="/wiki/Judicial_functions_of_the_House_of_Lords" title="Judicial functions of the House of Lords">House of Lords</a> in <i><a href="/wiki/Government_of_India_v_Taylor" title="Government of India v Taylor">Government of India v Taylor</a></i> [1955] AC 491.<sup id="cite_ref-Cheshire_17-0" class="reference"><a href="#cite_note-Cheshire-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> In that case the House of Lords unanimously upheld the Court of Appeal (who had in turn unanimously upheld the trial judge) that the <a href="/wiki/Liquidator_(law)" title="Liquidator (law)">liquidator</a> of an English company could not pay out sums to a foreign government because the tax claim was not justiciable in England. </p><p>The rule as it applies under <a href="/wiki/English_law" title="English law">English law</a> is summarised in <a href="/wiki/Dicey_Morris_%26_Collins" title="Dicey Morris & Collins">Dicey Morris & Collins</a> at Rule 3: </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p>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.<sup id="cite_ref-Dicey_18-0" class="reference"><a href="#cite_note-Dicey-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup></p></blockquote> <p>In <i>Re State of Norway's Application (No 2)</i> [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. <a href="/wiki/Robert_Goff,_Baron_Goff_of_Chieveley" title="Robert Goff, Baron Goff of Chieveley">Lord Goff</a> 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."<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> </p><p>In <i>QRS 1 Aps v Frandsen</i> [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. </p> <div class="mw-heading mw-heading2"><h2 id="United_States">United States</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Rule_against_foreign_revenue_enforcement&action=edit&section=3" title="Edit section: United States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The revenue rule has been repeatedly applied by courts in the United States.<sup id="cite_ref-Silver_20-0" class="reference"><a href="#cite_note-Silver-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> The rule was first applied in the United States in 1806 in <i>Ludlow v. Van Rensselaer</i>, 1 Johns. R. 94 (N.Y. 1806).<sup id="cite_ref-Mallinak_1-1" class="reference"><a href="#cite_note-Mallinak-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p><p>Initially the rule was also applied to claims for taxes made by other states within the US. In <i>Maryland v. Turner</i>, 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 <i>Colorado v. Harbeck</i>, 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."<sup id="cite_ref-Mallinak_1-2" class="reference"><a href="#cite_note-Mallinak-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> However, in <i>Moore v. Mitchell</i>, 30 F.2d 600, 600 (2d Cir. 1929) the <a href="/wiki/Supreme_Court_of_the_United_States" title="Supreme Court of the United States">U.S. Supreme Court</a> limited the application of the rule in the interstate context. </p><p>In <i>Milwaukee County v. M. E. White Co.</i>, 296 U.S. 268, 268 (1935) the Supreme Court was asked to consider whether revenue laws of other states should be enforced under the <a href="/wiki/Full_Faith_and_Credit_Clause" title="Full Faith and Credit Clause">Full Faith and Credit Clause</a>. 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.<sup id="cite_ref-Mallinak_1-3" class="reference"><a href="#cite_note-Mallinak-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Canada">Canada</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Rule_against_foreign_revenue_enforcement&action=edit&section=4" title="Edit section: Canada"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <a href="/wiki/Supreme_Court_of_Canada" title="Supreme Court of Canada">Supreme Court of Canada</a> has upheld and applied the revenue rule in <i>United States v. Harden</i> [1963] SCR 366.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Civil_law_jurisdictions">Civil law jurisdictions</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Rule_against_foreign_revenue_enforcement&action=edit&section=5" title="Edit section: Civil law jurisdictions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Civil_law_(legal_system)" title="Civil law (legal system)">Civil law</a> (as opposed to <a href="/wiki/Common_law_jurisdictions" class="mw-redirect" title="Common law jurisdictions">common law</a>) 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.<sup id="cite_ref-Krishnan_22-0" class="reference"><a href="#cite_note-Krishnan-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> In the Swedish case of <i>Bulgariska Staten v Takvorian</i> (NJA 1954 s.268)<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> the court held "a state cannot use a Swedish court to collect taxes or to have other contributions made to a foreign state".<sup id="cite_ref-Krishnan_22-1" class="reference"><a href="#cite_note-Krishnan-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="European_Union">European Union</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Rule_against_foreign_revenue_enforcement&action=edit&section=6" title="Edit section: European Union"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The rule has been partially abrogated within the European Union by article 39 of the <a href="/wiki/Insolvency_Regulation" title="Insolvency Regulation">Insolvency Regulation</a> (Council Regulation (EC) No 1346/2000). </p> <blockquote> <p>Any creditor who has his habitual residence, domicile or registered office in a Member State other than the State of the opening of proceedings, <i>including the tax authorities and social security authorities of Member States</i>, shall have the right to lodge claims in the insolvency proceedings in writing (emphasis added).<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> </p> </blockquote> <div class="mw-heading mw-heading2"><h2 id="Criticism">Criticism</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Rule_against_foreign_revenue_enforcement&action=edit&section=7" title="Edit section: Criticism"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The rule has been subjected to criticism. Professor Adrian Briggs of <a href="/wiki/Oxford_University" class="mw-redirect" title="Oxford University">Oxford University</a> has criticised it on the basis that it promotes the evasion of tax liabilities.<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> Another commentator has called it "anachronistic and destructive".<sup id="cite_ref-Silver_20-1" class="reference"><a href="#cite_note-Silver-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> But other commentators have defended it, both as a matter of practice and principle.<sup id="cite_ref-Mallinak_1-4" class="reference"><a href="#cite_note-Mallinak-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Abrogation">Abrogation</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Rule_against_foreign_revenue_enforcement&action=edit&section=8" title="Edit section: Abrogation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Nations can, and do, abrogate the rule on a bilateral basis by treaty. In <i>Ben Nevis (Holdings) Limited v HMRC</i> <a rel="nofollow" class="external text" href="https://www.bailii.org/ew/cases/EWCA/Civ/2013/578.html">[2013] EWCA Civ 578</a> the English courts enforced a claim for South African taxes under a bilateral treaty between the countries. </p><p>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.<sup id="cite_ref-Mallinak_1-5" class="reference"><a href="#cite_note-Mallinak-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> 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.<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Rule_against_foreign_revenue_enforcement&action=edit&section=9" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-Mallinak-1"><span class="mw-cite-backlink">^ <a href="#cite_ref-Mallinak_1-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Mallinak_1-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-Mallinak_1-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-Mallinak_1-3"><sup><i><b>d</b></i></sup></a> <a href="#cite_ref-Mallinak_1-4"><sup><i><b>e</b></i></sup></a> <a href="#cite_ref-Mallinak_1-5"><sup><i><b>f</b></i></sup></a></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFMallinak2006" class="citation journal cs1">Mallinak, Brenda (2006). <a rel="nofollow" class="external text" href="http://scholarship.law.duke.edu/cgi/viewcontent.cgi?article=1107&context=djcil">"The Revenue Rule: A Common Law Doctrine for the Twenty First Century"</a>. <i>Duke Journal of Comparative & International Law</i>. <b>16</b> (1): 79–124<span class="reference-accessdate">. Retrieved <span class="nowrap">16 August</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Duke+Journal+of+Comparative+%26+International+Law&rft.atitle=The+Revenue+Rule%3A+A+Common+Law+Doctrine+for+the+Twenty+First+Century&rft.volume=16&rft.issue=1&rft.pages=79-124&rft.date=2006&rft.aulast=Mallinak&rft.aufirst=Brenda&rft_id=http%3A%2F%2Fscholarship.law.duke.edu%2Fcgi%2Fviewcontent.cgi%3Farticle%3D1107%26context%3Ddjcil&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARule+against+foreign+revenue+enforcement" class="Z3988"></span></span> </li> <li id="cite_note-Curl-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-Curl_2-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCurl2010" class="citation journal cs1">Curl, Joseph (2010). <a rel="nofollow" class="external text" href="http://9stonebuildings.com/publications/jc_purposive_approach.pdf">"A purposive approach to the rule against foreign revenue enforcement"</a> <span class="cs1-format">(PDF)</span>. <i>International Corporate Rescue</i>. <b>7</b> (2): 137–139<span class="reference-accessdate">. Retrieved <span class="nowrap">17 August</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=International+Corporate+Rescue&rft.atitle=A+purposive+approach+to+the+rule+against+foreign+revenue+enforcement&rft.volume=7&rft.issue=2&rft.pages=137-139&rft.date=2010&rft.aulast=Curl&rft.aufirst=Joseph&rft_id=http%3A%2F%2F9stonebuildings.com%2Fpublications%2Fjc_purposive_approach.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARule+against+foreign+revenue+enforcement" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFA.N._Sack1933" class="citation journal cs1">A.N. Sack (1933). <a rel="nofollow" class="external text" href="http://scholarship.law.upenn.edu/cgi/viewcontent.cgi?article=8592&context=penn_law_review">"(Non-)Enforcement of Foreign Revenue Laws, in International Law and Practice"</a>. <i>University of Pennsylvania Law Review</i>. <b>82</b> (5): 559–585. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.2307%2F3308175">10.2307/3308175</a>. <a href="/wiki/JSTOR_(identifier)" class="mw-redirect" title="JSTOR (identifier)">JSTOR</a> <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/3308175">3308175</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:154023631">154023631</a><span class="reference-accessdate">. Retrieved <span class="nowrap">17 August</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=University+of+Pennsylvania+Law+Review&rft.atitle=%28Non-%29Enforcement+of+Foreign+Revenue+Laws%2C+in+International+Law+and+Practice&rft.volume=82&rft.issue=5&rft.pages=559-585&rft.date=1933&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A154023631%23id-name%3DS2CID&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F3308175%23id-name%3DJSTOR&rft_id=info%3Adoi%2F10.2307%2F3308175&rft.au=A.N.+Sack&rft_id=http%3A%2F%2Fscholarship.law.upenn.edu%2Fcgi%2Fviewcontent.cgi%3Farticle%3D8592%26context%3Dpenn_law_review&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARule+against+foreign+revenue+enforcement" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://uniset.ca/other/cs3/133NE357.html">"<i>Colorado v. Harbeck</i>"</a>. Uniset<span class="reference-accessdate">. Retrieved <span class="nowrap">18 August</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Colorado+v.+Harbeck&rft.pub=Uniset&rft_id=http%3A%2F%2Funiset.ca%2Fother%2Fcs3%2F133NE357.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARule+against+foreign+revenue+enforcement" class="Z3988"></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text">Cited with approval in <i>Iran v Barakat Galleries Ltd</i> <a rel="nofollow" class="external text" href="https://www.bailii.org/ew/cases/EWCA/Civ/2007/1374.html">[2007] EWCA Civ 1374</a> at para [104].</span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><i><a href="/wiki/Government_of_India_v_Taylor" title="Government of India v Taylor">Government of India v Taylor</a></i> [1955] AC 491</span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><i>Moore v. Mitchell</i>, 30 F.2d 600, 600 (2d Cir. 1929)</span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><i>United States v. Harden</i> [1963] SCR 366</span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><i>Jamieson v Commissioner for Internal Revenue</i> [2007] NSWSC 324</span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text"><i>Peter Buchanan Ltd v McVey</i> [1954] Ir 89</span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"><i>Relfo Limited v Varsani</i> [2008] SGHC 105</span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.maplesandcalder.com/news/article/court-clarifies-treatment-of-foreign-tax-liabilities-in-bankruptcy-746/">"Court Clarifies Treatment of Foreign Tax Liabilities in Bankruptcy"</a>. <a href="/wiki/Maples_and_Calder" class="mw-redirect" title="Maples and Calder">Maples and Calder</a>. 7 May 2014<span class="reference-accessdate">. Retrieved <span class="nowrap">17 August</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Court+Clarifies+Treatment+of+Foreign+Tax+Liabilities+in+Bankruptcy&rft.pub=Maples+and+Calder&rft.date=2014-05-07&rft_id=https%3A%2F%2Fwww.maplesandcalder.com%2Fnews%2Farticle%2Fcourt-clarifies-treatment-of-foreign-tax-liabilities-in-bankruptcy-746%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARule+against+foreign+revenue+enforcement" class="Z3988"></span></span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><i>Webb v Webb</i> <a rel="nofollow" class="external text" href="https://www.bailii.org/uk/cases/UKPC/2020/22.html">[2020] UKPC 22</a> (Cook Islands)</span> </li> <li id="cite_note-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-14">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.legislation.gov.uk/ukpga/Geo5/23-24/13">"Foreign Judgments (Reciprocal Enforcement) Act 1933, section 1(2)(b)"</a><span class="reference-accessdate">. Retrieved <span class="nowrap">14 August</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Foreign+Judgments+%28Reciprocal+Enforcement%29+Act+1933%2C+section+1%282%29%28b%29&rft_id=http%3A%2F%2Fwww.legislation.gov.uk%2Fukpga%2FGeo5%2F23-24%2F13&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARule+against+foreign+revenue+enforcement" class="Z3988"></span></span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://uniset.ca/other/css/99ER164.html">"<i>Planche v Fletcher</i>"</a>. Uniset<span class="reference-accessdate">. Retrieved <span class="nowrap">17 August</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Planche+v+Fletcher&rft.pub=Uniset&rft_id=http%3A%2F%2Funiset.ca%2Fother%2Fcss%2F99ER164.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARule+against+foreign+revenue+enforcement" class="Z3988"></span></span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text">Cases where the rule was applied or referred to include: <i>Municipal Council of Sydney v Bull</i> [1909] 1 KB 7; <i>King of the Hellenes v Brostrom</i> [1923] 16 Lloyd's List LR 190; <i>Queen of Holland v Drukker</i> [1928] 1 Ch 877 and <i>Re Visser</i> [1928] Ch 877.</span> </li> <li id="cite_note-Cheshire-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-Cheshire_17-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFNorthFawcett1992" class="citation book cs1">North, P. M.; Fawcett, J. J. (1992). <i>Cheshire & North's Private International Law</i> (12th ed.). Butterworths. p. 114. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0406530815" title="Special:BookSources/0406530815"><bdi>0406530815</bdi></a>. <q>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 <i>Government of India v Taylor</i></q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Cheshire+%26+North%27s+Private+International+Law&rft.pages=114&rft.edition=12th&rft.pub=Butterworths&rft.date=1992&rft.isbn=0406530815&rft.aulast=North&rft.aufirst=P.+M.&rft.au=Fawcett%2C+J.+J.&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARule+against+foreign+revenue+enforcement" class="Z3988"></span></span> </li> <li id="cite_note-Dicey-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-Dicey_18-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1"><i><a href="/wiki/Dicey_Morris_%26_Collins" title="Dicey Morris & Collins">Dicey Morris and Collins on the Conflict of Laws</a></i> (14th ed.). <a href="/wiki/Sweet_%26_Maxwell" title="Sweet & Maxwell">Sweet & Maxwell</a>. 2006. para 5R-019. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-421-88360-4" title="Special:BookSources/978-0-421-88360-4"><bdi>978-0-421-88360-4</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Dicey+Morris+and+Collins+on+the+Conflict+of+Laws&rft.pages=para+5R-019&rft.edition=14th&rft.pub=Sweet+%26+Maxwell&rft.date=2006&rft.isbn=978-0-421-88360-4&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARule+against+foreign+revenue+enforcement" class="Z3988"></span></span> </li> <li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://uniset.ca/other/cs6/1990AC723.html">"<i>Re State of Norway's Application (No 2)</i>"</a>. Uniset<span class="reference-accessdate">. Retrieved <span class="nowrap">18 August</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Re+State+of+Norway%27s+Application+%28No+2%29&rft.pub=Uniset&rft_id=http%3A%2F%2Funiset.ca%2Fother%2Fcs6%2F1990AC723.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARule+against+foreign+revenue+enforcement" class="Z3988"></span></span> </li> <li id="cite_note-Silver-20"><span class="mw-cite-backlink">^ <a href="#cite_ref-Silver_20-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Silver_20-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSilver1933" class="citation journal cs1">Silver, Barbara (1933). <a rel="nofollow" class="external text" href="http://digitalcommons.law.uga.edu/cgi/viewcontent.cgi?article=1524&context=gjicl">"Modernizing the Revenue Rule: The Enforcement of Foreign Tax Judgments"</a>. <i>Georgia Journal of International & Comparative Law</i>. <b>22</b> (3): 609–633<span class="reference-accessdate">. Retrieved <span class="nowrap">17 August</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Georgia+Journal+of+International+%26+Comparative+Law&rft.atitle=Modernizing+the+Revenue+Rule%3A+The+Enforcement+of+Foreign+Tax+Judgments&rft.volume=22&rft.issue=3&rft.pages=609-633&rft.date=1933&rft.aulast=Silver&rft.aufirst=Barbara&rft_id=http%3A%2F%2Fdigitalcommons.law.uga.edu%2Fcgi%2Fviewcontent.cgi%3Farticle%3D1524%26context%3Dgjicl&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARule+against+foreign+revenue+enforcement" class="Z3988"></span></span> </li> <li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://scc-csc.lexum.com/scc-csc/scc-csc/en/item/7322/index.do">"<i>United States v. Harden</i>"</a>. Lexum. January 2001<span class="reference-accessdate">. Retrieved <span class="nowrap">17 August</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=United+States+v.+Harden&rft.pub=Lexum&rft.date=2001-01&rft_id=https%3A%2F%2Fscc-csc.lexum.com%2Fscc-csc%2Fscc-csc%2Fen%2Fitem%2F7322%2Findex.do&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARule+against+foreign+revenue+enforcement" class="Z3988"></span></span> </li> <li id="cite_note-Krishnan-22"><span class="mw-cite-backlink">^ <a href="#cite_ref-Krishnan_22-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Krishnan_22-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSumitha_Krishnan" class="citation web cs1">Sumitha Krishnan. <a rel="nofollow" class="external text" href="http://www.lakshmisri.com/News-and-Publications/Publications/Articles/Tax/the-revenue-rule-international-taxation">"The Revenue Rule and International Taxation"</a>. Lakshmikumaran & Sridharan<span class="reference-accessdate">. Retrieved <span class="nowrap">17 August</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+Revenue+Rule+and+International+Taxation&rft.pub=Lakshmikumaran+%26+Sridharan&rft.au=Sumitha+Krishnan&rft_id=http%3A%2F%2Fwww.lakshmisri.com%2FNews-and-Publications%2FPublications%2FArticles%2FTax%2Fthe-revenue-rule-international-taxation&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARule+against+foreign+revenue+enforcement" class="Z3988"></span></span> </li> <li id="cite_note-23"><span class="mw-cite-backlink"><b><a href="#cite_ref-23">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://svjt.se/svjt/1956/22">"FOLKRÄTTSFRÅGOR I DEN INOMSTATLIGA RÄTTSSKIPNINGEN"</a><span class="reference-accessdate">. Retrieved <span class="nowrap">18 August</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=FOLKR%C3%84TTSFR%C3%85GOR+I+DEN+INOMSTATLIGA+R%C3%84TTSSKIPNINGEN&rft_id=http%3A%2F%2Fsvjt.se%2Fsvjt%2F1956%2F22&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARule+against+foreign+revenue+enforcement" class="Z3988"></span></span> </li> <li id="cite_note-24"><span class="mw-cite-backlink"><b><a href="#cite_ref-24">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32000R1346">"Council Regulation (EC) No 1346/2000"</a>. Lex Europa<span class="reference-accessdate">. Retrieved <span class="nowrap">14 February</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Council+Regulation+%28EC%29+No+1346%2F2000&rft.pub=Lex+Europa&rft_id=https%3A%2F%2Feur-lex.europa.eu%2Flegal-content%2FEN%2FTXT%2F%3Furi%3DCELEX%3A32000R1346&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARule+against+foreign+revenue+enforcement" class="Z3988"></span></span> </li> <li id="cite_note-25"><span class="mw-cite-backlink"><b><a href="#cite_ref-25">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="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</a></span> </li> <li id="cite_note-26"><span class="mw-cite-backlink"><b><a href="#cite_ref-26">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBriggs2001" class="citation journal cs1">Briggs, Adrian (2001). "The Revenue Rule in the Conflict of Laws: Time for a Makeover". <i>Singapore Journal of Legal Studies</i>. <b>96</b>: 280–295.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Singapore+Journal+of+Legal+Studies&rft.atitle=The+Revenue+Rule+in+the+Conflict+of+Laws%3A+Time+for+a+Makeover&rft.volume=96&rft.pages=280-295&rft.date=2001&rft.aulast=Briggs&rft.aufirst=Adrian&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARule+against+foreign+revenue+enforcement" class="Z3988"></span></span> </li> <li id="cite_note-27"><span class="mw-cite-backlink"><b><a href="#cite_ref-27">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBaker2002" class="citation journal cs1">Baker, Philip (2002). "Changing the Norm on Cross-border Enforcement of Debts". <i>Intertax</i>. <b>30</b> (6/7): 216–218. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1023%2FA%3A1016077020210">10.1023/A:1016077020210</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Intertax&rft.atitle=Changing+the+Norm+on+Cross-border+Enforcement+of+Debts&rft.volume=30&rft.issue=6%2F7&rft.pages=216-218&rft.date=2002&rft_id=info%3Adoi%2F10.1023%2FA%3A1016077020210&rft.aulast=Baker&rft.aufirst=Philip&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARule+against+foreign+revenue+enforcement" class="Z3988"></span></span> </li> <li id="cite_note-28"><span class="mw-cite-backlink"><b><a href="#cite_ref-28">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1"><a rel="nofollow" class="external text" href="https://doi.org/10.1787/4d723bbd-en">"Commentary on Article 27: Concerning the Assistance in the Collection of Taxes"</a>. <i>Model Tax Convention on Income and on Capital 2017 (Full Version)</i>. Model Tax Convention on Income and on Capital (Full Version). 2019. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1787%2F4d723bbd-en">10.1787/4d723bbd-en</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9789264303782" title="Special:BookSources/9789264303782"><bdi>9789264303782</bdi></a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:242846356">242846356</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=Commentary+on+Article+27%3A+Concerning+the+Assistance+in+the+Collection+of+Taxes&rft.btitle=Model+Tax+Convention+on+Income+and+on+Capital+2017+%28Full+Version%29&rft.series=Model+Tax+Convention+on+Income+and+on+Capital+%28Full+Version%29&rft.date=2019&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A242846356%23id-name%3DS2CID&rft_id=info%3Adoi%2F10.1787%2F4d723bbd-en&rft.isbn=9789264303782&rft_id=https%3A%2F%2Fdoi.org%2F10.1787%2F4d723bbd-en&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARule+against+foreign+revenue+enforcement" class="Z3988"></span></span> </li> </ol></div></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" href="https://en.wikipedia.org/w/index.php?title=Rule_against_foreign_revenue_enforcement&oldid=1248494340">https://en.wikipedia.org/w/index.php?title=Rule_against_foreign_revenue_enforcement&oldid=1248494340</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Help:Category" title="Help:Category">Categories</a>: <ul><li><a href="/wiki/Category:Conflict_of_laws" title="Category:Conflict of laws">Conflict of laws</a></li><li><a href="/wiki/Category:International_taxation" title="Category:International taxation">International taxation</a></li><li><a href="/wiki/Category:Legal_doctrines_and_principles" title="Category:Legal doctrines and principles">Legal doctrines and principles</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Hidden categories: <ul><li><a href="/wiki/Category:Use_Oxford_spelling_from_August_2017" title="Category:Use Oxford spelling from August 2017">Use Oxford spelling from August 2017</a></li><li><a href="/wiki/Category:Use_dmy_dates_from_August_2017" title="Category:Use dmy dates from August 2017">Use dmy dates from August 2017</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> This page was last edited on 29 September 2024, at 20:41<span class="anonymous-show"> (UTC)</span>.</li> <li id="footer-info-copyright">Text is available under the <a href="/wiki/Wikipedia:Text_of_the_Creative_Commons_Attribution-ShareAlike_4.0_International_License" title="Wikipedia:Text of the Creative Commons Attribution-ShareAlike 4.0 International License">Creative Commons Attribution-ShareAlike 4.0 License</a>; additional terms may apply. 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