text: formulation based on the wordiny of article 29, paragraph (c), of the European Convention on State Immunity. 201. The Special Rapporteur proposed that the Drafting Committee should be entrusted to review the wording of draft article 16, taking into account the above suggestions. &0/ The text, as provisionally adopted on first reading by t.he Commission, read as follows: “Ast.iclo 16 lFiscal matt.ers Unless otherwise agreed btitween the States concernail, t.he immunity of a State cannot be inVOk8d before a court of another St.et.e which is otherwise competent in a proceeding which relates to the fiscal obligations for which it may be liable under the law of the State ol: t.ho forum, such as duties, taxes or ot.her similar c!hnrges. ” - nnArticle. B in cfmQmk6 or WV9 &,Q&i&J &I/ 202, The Special Repporteur noted that no substantive objections had boon raised with regard to the draft article, It was recalled that one Qovernment had proposed in its written comment that the requirement for the collective body to have its principal place of business in the forum State should be given preference over the other criteria. Another Qovernment had proposer3 that the words “participation” and “participants” be rer,laced by “membership” and “members”, respe\ ‘iively. The suggestion of the Special Rapporteur was to retain the draft without substantive changes. 203. No substantive comments were made on this article during the Commission’s discussion of this topic. 89.1 The text, as provisionally adopted on first reading by the Commission, read as follows; 1. Unless otherwise agreed between the States concerned, the immunity af a State cannot be invoked before a court of another State which is otherwise competent in a proceeding which relates to its participation in a company or other collective body, whether incorporated or unincorporated, being a proceeding concerning the relationship between
analysis: The text appears to be discussing international law and the immunity of states in relation to fiscal matters, such as taxes and duties. The language used is formal and technical, suggesting a focus on legal and diplomatic issues. The context of the text, including the reference to the European Convention on State Immunity, further supports the idea that it is related to international law.