Relationship of international law and municipal law — Act of State and justiciability — United Sates act of State doctrine — Nature of act of State doctrine in United States law — Requirement of sovereign independence of State — Judicial restraint in matters of foreign relations — Whether doctrine applicable to foreign government not recognized by the United States — Taiwan — Non-recognition by the United States — Whether instrumentality of Taiwanese Government entitled to plead act of State defence in proceedings before United States court — Taiwan Relations Act

State immunity — Jurisdictional immunity — Commercial activity exception — Foreign government instrumentality — Transaction containing both sovereign and commercial elements — Whether falling within commercial activity exception — Decision turning on whether cause of action based on commercial or sovereign element of transaction — Whether defence of sovereign immunity available to foreign government not recognized by the United States — Taiwan — Non-recognition by the United States — Whether instrumentality of Taiwanese Government entitled to claim sovereign immunity in proceedings before United States courts — United States Foreign Sovereign Immunities Act 1976

Jurisdiction — Over foreign States — Principles on which one State may assert jurisdiction in respect of another — United States Foreign Sovereign Immunities Act 1976 — Whether Act the sole basis for exercise of jurisdiction over foreign States

Governments — Recognition — Effect of non-recognition — Taiwan — Non-recognition by United States — Taiwanese governmental instrumentality — Whether entitled to claim sovereign immunity and plead act of State defence in proceedings before United States court — Taiwan Relations Act — The law of the United States