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File 4480/1923 Pt 2 ‘Persian Gulf: Naval Incidents: Visits of British Warships to Persian Ports: Persian Territorial Waters Bill.’ [‎158v] (323/1662)

The record is made up of 1 volume (823 folios). It was created in 22 Nov 1923-8 May 1934. It was written in English and French. The original is part of the British Library: India Office The department of the British Government to which the Government of India reported between 1858 and 1947. The successor to the Court of Directors. Records and Private Papers Documents collected in a private capacity. .

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, T / •„! i e “ Anglo-Persian ” et non pas
lirectement entre ie Gouvernemen conc i u un accord a ce sujet avec
ivec mon Gouvernement, qui n a J Je vous e nvoie ci-inclus un aide-
I’importe quel autre Gouvernement n. ^ iti a ^ diseutee a Geneve,
nemoire explicatif. C^st vrar qua a double^ d , un d
mais aucune decision n a ete prise nues tion de Bahrein et celle des visites
De notre cote, nous demons, a P art la modifica tions dans le projet du
des bateaux de guerre dans vos po , e possibilite de malentendu et de
l6S reStrlCti ° nS “
JluSSn"” »ou» pri« * M«» P"“ r k
question et me faire ? at | 0 ' r b ^„^® votre reponse par Pintermediaite
pI-u,T« parvenir ^
Enclosure 2 in No. 1.
Note regarding Double Taxation (enclosed in Sir R Clive’s letter of January 1 ,
‘ v ■ v to the Minister of Court).
1 TINTIFT? the Income Tax Law of the United Kingdom a person resident
in the United Kingdom is liable to i nc °“ e kingdom ^r^from 18 souras "abroad.
(3Jt * »r*>
the United Kingdom, who carries on business partly m the Un U
rtSToVl^““»^r£'r^ w ^rf.2
allowed to be set off against the tax payable in the United Kmgd ^
2 . In these circumstances, the part of the profits earnea aoroda
liable to double taxation, and in a very large number of cases such “ taxatio^
artnallv exists Various suggestions have from time to time been ma
avoiding this double taxation; and among them is the suggestion that the w J
in whicl the trader resides should allow from its own cha fi r S e ° f rT f p 1 l t L a e ^ edUC
equal to the amount of the tax charged abroad on the profits ® a ™f g ® 1 n nd
3. This solution of the double taxation problem is not likely to comm
itself to the United Kingdom Government. In fact, such arrangements as
been made or are under discussion between the United K pS d , 0 ™ n f ^;®™y r e " latio n
foreign Governments for the avoidance of double income-taxation (e.g m rela on
to profits arising from shipping businesses and from trade ca T rie h p 0 ™t?v in
agents), proceed on the basis that the profits shall be taxed on!y by the cormtry in
which the trader resides, the country m which the profits arise giving up its claim
10 V There is in existence between the United Kingdom and other parts of the
British Empire a general scheme for the avoidance or relief of double 1 IK ’o-
taxation, ba P sed on I different principle. But in this case special consideration
prevail in view of the close relations between the constituent members ot tn
Empire and it is not in contemplation to extend that scheme to foreign countries.
And clearly, it would not be possible to apply this principle to any one foreign
country in particular (e.g., Persia) without applying it to all. It is, therefore
impossible to treat the proposals of the Persian Government otherwise than a
part of a general problem, the solution to which is not yet in sight.
January 14, 1931.

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Content

This volume contains papers, mostly correspondence and India Office The department of the British Government to which the Government of India reported between 1858 and 1947. The successor to the Court of Directors. Political and Secret Department minute papers, relating to naval incidents in the Persian Gulf The historical term used to describe the body of water between the Arabian Peninsula and Iran. , and visits of British warships to Persian ports.

It includes correspondence regarding the following: the Persian Government’s objection to British shipping, including HM Ships, calling at Persian ports without notice; the reporting of movements of British warships in the Persian Gulf The historical term used to describe the body of water between the Arabian Peninsula and Iran. ; the treatment of HM ships in Persian ports, including Persian quarantine and customs procedure at Henjam and Abadan; incidents which took place on the occasions of the visits of HM Ships Lupin and Crocus to Abadan and Bunder Abbas [Bandar Abbas] respectively; the Persian draft bill regarding territorial waters; discussions between the Admiralty and the Foreign Office concerning the drafting of an article to regulate visits of British warships to Persian ports, for inclusion in a General Treaty between Britain and Persia; and new regulations imposed by the Persian Government in connection with the landing of officers and crews and of visits of vessels to Persian ports.

The main correspondents are as follows: the India Office The department of the British Government to which the Government of India reported between 1858 and 1947. The successor to the Court of Directors. ; the Foreign Office (including the Secretary of State for Foreign Affairs, Sir Austen Chamberlain); HM Minister, Tehran (Sir Percy Lorraine, Sir Robert Henry Clive, and Sir Reginald Hervey Hoare, successively); HM Chargé d’Affaires, Tehran; the Admiralty; the Colonial Office; the Minister of Court, Persia (Mirza Abdul Hussein Khan Taimourtache [Abdolhossein Teymūrtāsh, also spelled Teymourtache in the correspondence]); the Persian Minister for Foreign Affairs; the Political Resident A senior ranking political representative (equivalent to a Consul General) from the diplomatic corps of the Government of India or one of its subordinate provincial governments, in charge of a Political Residency. in the Persian Gulf The historical term used to describe the body of water between the Arabian Peninsula and Iran. ; the Government of India Foreign and Political Department; the Senior Naval Officer, Persian Gulf The historical term used to describe the body of water between the Arabian Peninsula and Iran. ; and the Commander-in-Chief, East Indies.

The file includes several documents in French, including: correspondence between Sir R H Clive and Taimourtache; copies of documents entitled ‘Projet de Loi portant Réglement des Conditions d’Admission des Bateaux étrangers dans les Eaux persanes’ (Draft Law Regulating the Conditions of Admission of Foreign Vessels in Persian Waters) ‘Traduction de l'Instruction adressée par l'Administration centrale de l'Hygiène à ses Fonctionnaires au golfe Persique’ (Translation of the instructions sent by the Public Health Department to its officials in the Persian Gulf The historical term used to describe the body of water between the Arabian Peninsula and Iran. ) and ‘La Quarantaine à Henjam’ (Quarantine in Henjam); correspondence between HM Minister, Tehran, and the Persian Minister for Foreign Affairs; letters from the Director of Customs, Bushire, to HM Consul, Bushire; and articles of draft General Treaty with Persia.

The volume includes a divider which gives the subject number, the year the subject file was opened, the subject heading, and a list of correspondence references by year. This is placed at the back of the correspondence.

Extent and format
1 volume (823 folios)
Arrangement

The papers are arranged in approximate chronological order from the rear to the front of the volume.

The subject 4480 ( Persian Gulf The historical term used to describe the body of water between the Arabian Peninsula and Iran. ) consists of two volumes, IOR/L/PS/10/1098 and IOR/L/PS/10/1099. The volumes are divided into two parts, with each part comprising one volume.

Physical characteristics

Foliation: the foliation sequence (used for referencing) commences at the inside front cover with 1, and terminates at the inside back cover with 825; these numbers are written in pencil, are circled, and are located in the top right corner of the recto The front of a sheet of paper or leaf, often abbreviated to 'r'. side of each folio. An additional foliation sequence is present in parallel between ff 114-119; these numbers are also written in pencil, but are not circled.

Written in
English and French in Latin script
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File 4480/1923 Pt 2 ‘Persian Gulf: Naval Incidents: Visits of British Warships to Persian Ports: Persian Territorial Waters Bill.’ [‎158v] (323/1662), British Library: India Office Records and Private Papers, IOR/L/PS/10/1099, in Qatar Digital Library <https://www.qdl.qa/archive/81055/vdc_100069901558.0x00007c> [accessed 25 April 2024]

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