Aliens — Position of — Treatment by receiving State — Exemption from taxation — Bequest of alien — Under national treatment and most-favoured-nation clauses — The law of the United States of America.

Aliens — Position of — Plea of non-discrimination — National treatment — Request to alien — Exemption from taxation — most-favoured-nation clause — The law of the United States of America.

Treaties — Special kinds of — Commercial treaties — Most-favoured-nation clause — Bequest to alien — Exemption from taxation — National treatment — The law of the United States of America.