Document ID: chunk:federal_register_of_legislation:F1996B00641:body:0:p2
Version: federal_register_of_legislation:F1996B00641
Segment Type: other
Provision Reference: 
Character Range: 2667–5447

relating to taxation, custom duties, foreign exchange controls or other revenue matters, extradition may not be refused on the ground that the laws of the Requested State do not impose the same kind of tax or duty or that it does not have a tax, duty, customs or exchange law of the same kind as the law of the Requesting State.

4. Extradition may be granted pursuant to the provisions of this Treaty provided that:
         (a) the offence for which extradition is requested was an offence in both Contracting States at the time the acts or omissions constituting the offence took place, and
         (b) it was an offence in both Contracting States at the time the request for extradition is submitted.

    III
Jurisdiction

1. Subject to this Treaty, extradition shall be granted when the offence for which extradition is requested has been committed in the territory of the Requesting State.

2. Where the offence has been committed outside the territory of the Requesting State, extradition shall be granted where the law of the Requested State provides for the punishment of an offence committed outside its territory under similar circumstances.  Where the law of the Requested State does not so provide, the Requested State may, in its discretion, grant extradition.

3. Where the offence for which extradition is sought has been committed outside the territory of the Requesting State, the Requested State may refuse to grant the extradition where it has jurisdiction, according to its own laws, to prosecute the person whose extradition is sought for the offence.  If the Requested State does not grant extradition on this ground, it shall submit the case to its competent authorities and advise the Requesting State accordingly.

IV
Exceptions to extradition

Extradition shall not be granted:

1. Where the offence for which extradition is requested is a political offence.  The mere allegation of a political reason or motive for the commission of the offence shall not of itself render the offence an offence of a political character.  For the purpose of this paragraph, reference to a political crime shall not include:
         (a) the murder or other offence against the life, the physical integrity or liberty of a Head of State or of Government or any member of that person's family;
         (b) war crimes, and crimes committed against the peace and security of mankind, in accordance with international law;
         (c) any offence in respect of which the Contracting States have assumed or will assume an obligation to establish jurisdiction or to extradite pursuant to an international agreement to which they are both parties.

2. Where there exist substantial reasons to believe that there is an intention to prosecute or punish a person on account of