Change of Sovereignty (Taxation) Case.

Abstract

State Succession — Miscellaneous — In Matters of Taxation — Liability to Taxation by the Ceding State — Taxation Claims Validly Arisen Prior to the Cession.

Nationality — Effects of Changes of Sovereignty — Article 278 of the Treaty of Versailles.

Effect of Change of Sovereignty — Effect on Nationality — Liability to Taxation by the Ceding State — Succession in the Matter of Taxation — Article 278 of the Treaty of Versailles.