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United Kingdom in re James Trading Company v. Japan.
Published online by Cambridge University Press: 01 January 2021
Abstract
Mixed Commission to settle disputes arising from restoration and compensation provisions in Treaty of Peace with Japan — Reference to decision by Conciliation Commission set up under another treaty of peace in pari materiae — Anglo — Japanese Property Commission — Reference to decision of United States — Italian Conciliation Commission.
Anglo — Japanese Property Commission — J urisdiction — Compensation under Treaty of Peace already paid — Incidence of taxationon compensation monies — Possible breach of Treaty of Peace and of Compensation Law incorporated in Treaty — Treaty of Peace with Japan, 1951, Article 15 (a) — Draft Allied Powers Property Compensation Law, Article 21.
Treaties of peace — Performance of — Payment of compensation for loss or damage to property — Extent and meaning of tax exemption provision — Determination of moment when compensation transaction completed — Treaty of Peace with Japan, 1951, Article 15 (a) — Draft Allied Powers Property Compensation Law, Article 21.
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