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Exemption of Mission Premises from Taxation

Eileen Denza

From: Diplomatic Law: Commentary on the Vienna Convention on Diplomatic Relations (3rd Edition)

Professor Eileen Denza

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From: Oxford Public International Law (http://opil.ouplaw.com). (c) Oxford University Press, 2015. All Rights Reserved.date: 25 September 2020

Subject(s):
Diplomatic missions — Heads of state and other senior officials — Immunity from jurisdiction, taxation of foreign state property — Customary international law — Diplomatic immunity — Diplomatic privileges
1. The sending State and the head of the mission shall be exempt from all national, regional or municipal dues and taxes in respect of the premises of the mission, whether owned or leased, other than such as represent payment for specific services rendered. 2. The exemption from taxation referred to in this Article shall not apply to such dues and taxes payable under the law of the receiving State by persons contracting with the sending State or the head of the mission. Prior to the Vienna Convention, state practice on the imposition of national and local taxes on...
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