Senescence of Revenue Rule in Dawn of Globalization

This academic paper revolves around the primary principle of Revenue in Private International Law. Dicey and Morris, in their book “Conflict of Rules”, mention the revenue rule as Rule-3, which is, as established by English law, a rule that forbids a state's revenue authority from bringing a legal action in a foreign court to assert or impose its revenue, whether explicitly or implicitly. Dicey asserts that it is the tradition that a country's courts will not impose another country's penal or tax rules. The precedent for the law can be found in the case of Government of India v. Taylor. In this academic paper, we will delve further into this very rule of Private International Law and see its implications through various case laws and the modern conventions and treaties that will serve as a turning point in this rule in the upcoming times. Lastly, we shall look for case comments and conceptual implications to better understand and overall perspective of the principle.