Partijen en gegevens

The Republic of Argentina will accord such privileges and immunities as are specified in the Agreement on the Privileges and Immunities of the International Tribunal for the Law of the Sea, adopted in New York on 23 May 1997, to members of the Secretariat of the International Tribunal for the Law of the Sea who are nationals or permanent residents in its territory to the extent necessary for the adequate fulfillment of their duties. With regard to fiscal and customs matters those members will be subject to the national norms application in its territory.

With regard to the above-mentioned Agreement, Italy interprets Article 11, par. 2, and Article 16, paragraph 4 as referred exclusively to income paid by the Court, this excluding any exemption for income from other sources.

France intends to limit the exemption from taxation provided for under article 11, paragraph 1, of the Agreement to the salaries and emoluments paid by the Tribunal to members and officials thereof, excluding any allowances paid to them by the Tribunal. Moreover, in the case of members and officials of the Tribunal residing in France, France intends to retain the option to take the exempted income into account in determining the tax rate applicable to the total income of such persons.