Rule against foreign revenue enforcement

The rule against foreign revenue enforcement, often abbreviated to the revenue rule, is a general legal principle that the courts of one country will not enforce the tax laws of another country. The rule is part of the conflict of laws rules developed at common law, and forms part of the act of state doctrine. In State of Colorado v. Harbeck 133 N.E. 357, 360 (N.Y. 1921) the court referred to In England, Lord Denning MR said in Att-Gen of New Zealand v Ortiz [1984] AC 1 at 20:

Rule against foreign revenue enforcement

The rule against foreign revenue enforcement, often abbreviated to the revenue rule, is a general legal principle that the courts of one country will not enforce the tax laws of another country. The rule is part of the conflict of laws rules developed at common law, and forms part of the act of state doctrine. In State of Colorado v. Harbeck 133 N.E. 357, 360 (N.Y. 1921) the court referred to In England, Lord Denning MR said in Att-Gen of New Zealand v Ortiz [1984] AC 1 at 20: