Consular Privileges and Immunities

By Irvin Grieve Stewart | Go to book overview

CHAPTER IV

EXEMPTION FROM TAXATION

THERE is no rule of international law under which consuls may claim exemption from taxation. Such a statement standing alone, however, would come far from indicating the actual position of the consular officer. Theorists writing on the subject of consular privileges have questioned the place of exemption from taxation among those privileges, on the ground that such an exemption is not essential to the conduct of the consular business. The trend has been quite different: exemption from taxation, hardly granted at first, is now unquestioned. Consular regulations regularly state that, as a matter of local legislation and custom, consuls are accorded exemption from certain types of taxation, whereas the earlier regulations were silent upon the subject. The custom of exempting consuls from taxation is becoming firmly fixed; and the list of taxes from which those officers are to be exempt tends to become increasingly greater.

Generalizations are hard to make and if made would be inaccurate, because of the differences in the systems of taxation used by the various states of the world. Practically the only statement which can be made with strict accuracy is that consuls are generally exempt from some forms of taxation; a determination of the exemption to which a particular consul is entitled must await a study of the laws of the state in which he is situated. Such a study is beyond the scope of the present work, though in the pages following some indication will be given of the variety of the exemptions which

-102-

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Consular Privileges and Immunities
Table of contents

Table of contents

  • Title Page 3
  • Preface 5
  • Contents 7
  • Chapter I- The Public Character of Consuls 9
  • Chapter II- Inviolability of Consular Archives 35
  • Chapter III- Display of the National Insignia, Position of the Consulate, and the Question of Asylum 60
  • Chapter IV - Exemption from Taxation 102
  • Chapter V 137
  • Chapter VI 168
  • Bibliography 202
  • Index 211
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