Re Nijdam, Deceased.

Abstract

State Succession — Effect on Treaties — Incorporation of Austria into German Reich — Subsequent Severance of Austria from Germany — Whether Double Taxation Agreements Concluded by Austria before Incorporation Revived after Reconstitution of Independent Austrian State.Treaties — Termination of — As Result of Incorporation of One Party into Another State — Incorporation of Austria into German Reich — Fate of Treaties Concluded by Austria Prior to Incorporation — Double Taxation Agreement between Austria and the Netherlands.Diplomatic Immunities — Diplomatic Representative Succeeding to Estate of Person Domiciled in Receiving Country — Liability to Estate Duty — Duty to Supply Information on Value of Estate — Whether Duty to Supply Information Confined to Estate in Receiving Country or Extending to Estate Elsewhere — The Law of Austria.