Article 29 (Fiscal Charges/Charges Fiscales)

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Abstract (may include machine translation)

This chapter examines Article 29 of the 1951 Convention. It explains the provision's function to prevent refugees from being subjected to the treatment foreigners may be exposed to. Additionally, Article 29 clarifies that refugees are not entitled to claim additional easements with regard to the State charges, even if those disbursements have a more severe effect on them than on national citizens. The chapter mentions how taxation is not usually nationality-specific, but national treatment may imply indirect discrimination. It also considers the rising need for international protection and the likelihood of reconsidering Article 29 to extend their tax authority to taxable elements closely linked with the country of origin.
Original languageEnglish
Title of host publicationThe 1951 Convention Relating to the Status of Refugees and its 1967 Protocol
EditorsEdited by Andreas Zimmermann, Terje Einarsen, and Assistant Editor Franziska M. Herrmann
Place of PublicationOxford, New York
PublisherOxford University Press
Pages1368-1381
Number of pages14
Edition2nd
ISBN (Print)978-0-19-285511-4
DOIs
StatePublished - 9 Jan 2024

Publication series

NameOxford Commentaries on International Law

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