State territory — Miscellaneous — Definition of State territory — Whether includes ships on high seas — Fiction of ship as floating piece of State territory — Whether acceptable — Decision of Permanent Court of Intemational Justice in Lotus case, 1927 — The law of the Federal Republic of Germany

Jurisdiction — In general — Territorial — Territorial limits of jurisdiction — Competence to levy corporate taxation on foreign company operating business on board ship on high seas — Requirement that establishment or representative be maintained within State territory — Definition of State territory — Fiction of ship as floating piece of State territory — Whether acceptable — The law of the Federal Republic of Germany

Treaties — Conclusion and operation of — Operation and enforcement — Necessity for municipal legislation — Denmark — Federal Republic of Germany Double Taxation Agreement, 1962 — Understanding between fiscal authorities of contracting States regarding application — Whether binding on municipal courts in absence of legislative enactment — The law of the Federal Republic of Germany

Jurisdiction — High seas — Jurisdiction on the high seas — For enforcement of hovering, revenue and other municipal laws — Jurisdiction of flag State over ships — Competence to levy corporate taxation over foreign company operating business on board ship on high seas — Requirement that establishment or representative be maintained in State territory — Definition of State territory — Fiction that ship is piece of State territory — Whether acceptable — Decision of Permanent Court of International Justice in Lotus case 1927 — Denmark — Federal Republic of Germany Double Taxation Agreement, 1962 — Understanding between fiscal authorities of contracting States regarding application — Whether binding on municipal courts in absence of legislative enactment — The law of the Federal Republic of Germany