This paper analyses the exercise of legislative taxing powers in occupied territories, including the provisions of the Hague Convention dealing with tax matters, the general constraints to the exercise of legislative power under Art. 43 of the Hague Regulations, review of the compatibility of tax provisions enacted by the occupant with Art. 43 of the Hague Regulations, the legal justification for the introduction of new taxes, application of the rules of the occupied territory to citizens of the occupant state, the taxation of the citizens of the occupied territory who are resident abroad, and the power to collect existing taxes under Art. 48
Maisto, G., The Exercise of legislative taxing powers in occupied territories, in Baker, P., Bobbett, C. (ed.), Tax polymath: a life in international taxation. Essays in honour of John Avery Jones, IBFD, AMSTERDAM -- NLD 2011: 315- 336 [http://hdl.handle.net/10807/23565]
The Exercise of legislative taxing powers in occupied territories
Maisto, Guglielmo
2011
Abstract
This paper analyses the exercise of legislative taxing powers in occupied territories, including the provisions of the Hague Convention dealing with tax matters, the general constraints to the exercise of legislative power under Art. 43 of the Hague Regulations, review of the compatibility of tax provisions enacted by the occupant with Art. 43 of the Hague Regulations, the legal justification for the introduction of new taxes, application of the rules of the occupied territory to citizens of the occupant state, the taxation of the citizens of the occupied territory who are resident abroad, and the power to collect existing taxes under Art. 48
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