Larsen, Petersen, Lise and Andersen v . Self-Governing Province of Greenland

263 Jurisdiction — Foreign armed forces — NATO military bases in Greenland — Danish nationals living and working on bases — Liability to taxation — Whether subject to taxation by Greenland — NATO Status of Forces Agreement, 1951 — Article X — Agreement between Governments of Denmark and United State...

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Bibliographic Details
Published in:International Law Reports
Format: Article in Journal/Newspaper
Language:English
Published: Cambridge University Press (CUP) 1993
Subjects:
Online Access:http://dx.doi.org/10.1017/cbo9781316152201.013
https://www.cambridge.org/core/services/aop-cambridge-core/content/view/S0309067100022966
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Summary:263 Jurisdiction — Foreign armed forces — NATO military bases in Greenland — Danish nationals living and working on bases — Liability to taxation — Whether subject to taxation by Greenland — NATO Status of Forces Agreement, 1951 — Article X — Agreement between Governments of Denmark and United States of America concerning Defence of Greenland, 1951 — Article VII — Whether any conflict between provisions of the two Agreements concerning tax exemption States — Constituent territories — Self-governing province — Greenland — Relationship with Denmark — Application of treaties — NATO Status of Forces Agreement, 1951 — Denmark-United States Agreement concerning the Defence of Greenland, 1951 Treaties — Interpretation — Natural meaning — Possible conflict between provisions of bilateral agreement and multilateral treaty involving the same parties — Whether later provisions taking precedence — Municipal legislation referring to bilateral 264 agreement — Interpretation by reference to earlier practice in application of bilateral agreement — The law of Denmark