the similar circumstances" mentioned in paragraph 1 of Article 21 and understands that this term refers to taxpayers (individuals, legal persons) placed, from the point of view of the application of the ordinary taxation laws and regulations, in substantially similar circumstances both in law and in fact.
Amongst other things this means that a national of one of the Contracting States, resident of a third state and doing business in the other Contracting State will be subjected to the same taxation or requirements connected therewith in that other Contracting State to which a national of that other Contracting State, resident in a third state and doing business in that other Contracting State, is or may be subjected.
Period covered: 20/3/1990 -
The preceding statement concerns Article(s): 21
Reservation contained in the instrument of ratification, deposited on 20 March 1990 - Or. Fr.
The Government of the Republic of Turkey declares that it shall not consider itself bound by the provisions of Article 31, paragraph 1 of the Convention, concerning the settlement of disputes submitted to the International Court of Justice by means of an application by one of the Parties, and declares that in order for any dispute whatsoever between the Contracting Parties concerning the application or the interpretation of the Convention to be submitted to the International Court of Justice for decision, the consent of all the parties to the dispute is required.
Period covered: 20/3/1990 -
The preceding statement concerns Article(s): 31
United Kingdom:
Reservation made at the time of signature, on 24 February 1956, and confirmed in the instrument of ratification, deposited on 14 October 1969 - Or. Engl.
The Government of the United Kingdom reserves the right to apply Article 9, paragraphs 1 and 2 as if the words "or lack of domicile or residence in the country" were omitted from paragraph 1.
Legislation
England and Wales
Under Order 65, Rule 6A, of the Rules of the Supreme Court a plaintiff ordinarily resident out of the jurisdiction may be ordered to give security but in practice these orders are not made where the plaintiff is ordinarily resident in Scotland or Northern Ireland; if, however, he is ordinarily resident elsewhere out of the jurisdiction and is not possessed of substantial property within it, the order will be made on the application of the defendant as a matter of course.
Under Order 3, Rule 1.1 of the County Court Rules security for costs is required to be given by a plaintiff in a County Court who is resident outside England and Wales.
Scotland
It is a general rule of the law of Scotland that no one is bound to litigate in Scotland with a person who is not subject to the jurisdiction of the Scottish Courts. Persons residing outside the United Kingdom and having no heritable (real) property in Scotland are therefore normally to appear by a mandatory. In effect this is the equivalent of the requirement of security for costs.
Northern Ireland
Order 29, Rules 2, 3 and 4 of the Rules of the Supreme Court of Northern Ireland provide:
2. A defendant shall not be entitled to an order compelling the plaintiff to give security for costs solely on the ground that the plaintiff resides in England or Scotland.
3. No defendant shall be entitled to an order for security for costs by reason of any plaintiff being resident out of the jurisdiction of the Court, unless upon a satisfactory affidavit that such defendant has a defence upon the merits.
4. A plaintiff ordinarily resident out of the jurisdiction may be ordered to give security for costs though he may be temporarily resident within the jurisdiction. Under Order 16, Rule 3 of the County Court Rules, where a plaintiff resides out of Northern Ireland the defendant may requ
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