“…ctly, its taxes in England is sometimes put on the basis that it is an illegitimate extension of its territorial jurisdiction: see Government of India v Taylor [1955] AC 491.”…”
“…aken to seek to enforce the penalty in a foreign state. It is a well-established principle, reflected in the domestic authority of Government of India v Taylor [1955] AC 491, that a state is not entitled to enforce its penal, revenue or other public laws in a foreign country. But that does not prevent the state from taking measures…”
“…t made express provision relating to claims by a foreign tax or social security authority, thereby reversing the common law rule in Government ofIndia v Taylor [1955] AC 491. By contrast, the effect of granting the indefinite stay sought by IBA would be to force the English creditors to accept the terms of the Azeri reorganisation …”