The IRS’s notice recognizing the deductibility of state passthrough entity taxes for federal personal income tax purposes has already spawned considerable interest regarding the issues raised by those levies for state tax purposes. Among these issues is the ability of PTE owners to claim a credit against their personal income tax liability in their state of residence for their distributive share of entity level taxes paid to other states where the income was earned. This article addresses the relevant issues in light of the underlying constitutional and policy concerns.

Objectives: This article aims to revisit the interrelationship between International Humanitarian Law (IHL) and International Human Rights Law (IHRL), in honour of their respective normative scopes and in order to carry out an analysis of their complementary or supplementary application, towards the construction of a more appropriate tool for the protection of human beings in extreme situations, as it occurs during armed conflicts. This is because, amid the multifaceted vulnerabilities that accumulate in today's conflicts, it is essential to provide the most effective source of protection - proportional to the demands for protection that are manifested today, particularly in military occupations around the world, whose occurrence will be the focus of this research