Taxation Status of Buildings Located in Lawless Area

Le Nouvelliste publishes in this edition a text by Maître Joseph Paillant, one of Haiti’s most eminent tax lawyers, on a highly topical subject: taxation in zones of lawlessness.

Taxation Status of Buildings Located in Lawless Area

La façade d’une maison

For about five years, the country has been going through an unprecedented crisis with multiple consequences—political, social, economic, and institutional. This situation has caused the displacement of more than one million two hundred thousand people and has entrenched the existence of true zones of non-law, meaning territories that completely escape State control. These areas, emptied of their human and economic substance, are now beyond the reach of public authority, even though the State remains responsible for ensuring the securit

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