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Part II Commentaries to Typical Sofa Rules, 25 Tax and Customs Exemptions

Paul J. Conderman, Nikoleta Chalanouli

From: The Handbook of the Law of Visiting Forces (2nd Edition)

Edited By: Dieter Fleck

From: Oxford Public International Law (http://opil.ouplaw.com). (c) Oxford University Press, 2023. All Rights Reserved.date: 26 March 2023

Military assistance — Taxation — International customs law — Military matters — Peace keeping

This chapter deals with tax and customs exemptions. Aside from the exercise of criminal jurisdiction, the most visible power of a sovereign State is the power to levy and collect taxes. Governments are free to decide who should pay taxes, what kinds of taxes are to be imposed, and how they are calculated. When nations enter into treaties for mutual support, the goal of collective security overrides any notion of financial gain by either the Sending or Receiving State as a result of the presence of Visiting Forces in the Receiving State. This is not to say that there are no circumstances under which a Visiting Force or its personnel may be subject to the fiscal laws of the Receiving State, but the Receiving State should not in general benefit financially as a result of the mere presence of foreign forces whose responsibility it is to assist in its defence.

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