Historical factors have significantly impacted the bodies of law in the Palestinian Territories . The Ottoman civil law regime was applied during the rule of the Ottoman Empire over Palestine from 1517-1917. The Ottoman civil code, Al Magella, continues to be valid in the Palestinian Territories on certain issues due to the absence of subsequently developed legal authority.

  Great Britain occupied Palestine and ended the Ottoman rule in 1917. It later administered the region from 1922 to 1948 under authority of a Mandate from the League of Nations . Numerous decrees carrying the force of law were issued by the British High Commissioner for Palestine during this period covering a wide range of subjects including many aspects of commercial law. A court system was instituted for Palestine which applied Mandatory law and principles of British statutory and common law in adjudicating disputes. Mandatory law and British legal principles are still widely applicable in GS today. In the WB, however, Jordanian law supplanted most of the British Mandatory laws.

  Jordan formally annexed the WB in April, 1950, and thereafter started a process of unifying the pre-existing laws in the region with the laws applied in Jordan . Jordanian law from 1950 until the beginning of the Israeli occupation in 1967 is still controlling today in the WB, except where modified by Israeli military orders or newly enacted Palestinian law. In the absence of Jordanian or subsequently enacted Palestinian law on a particular issue, the Ottoman law of Al Magella is relied upon as binding authority in the WB today.

  Egypt administered the GS from 1948, when the British Mandate ended, through June, 1967. Although Egypt never made any formal territorial claims on the area, regulations deemed necessary for the Egyptian administration were issued by the General Governor (a military representative) and the Administrative Governor (a civilian appointed by the General Governor). During this period a body called the Palestine Legislative Council, consisting of equal numbers of elected representatives and General Governor’s appointees, was created to promulgate laws on certain governance issues. Generally speaking, however, the legal framework that was in place for business relations prior to 1948 was barely altered under Egypt ’s administration. Consequently, Mandatory law, unless modified by Israeli military orders or by a new Palestinian law, still controls most aspects of doing business in the GS.

  Israel installed a military government to rule the Palestinian Territories after occupying the territories in 1967. In 1981, Israel established a separate military regime called the “Civil Administration” to control the region. From 1967 to 1994, over 1,300 Israeli military orders were issued to regulate matters broadly encompassing the sphere of “security” and numerous other aspects of Palestinian affairs. Israeli military orders that have not been revoked to date still control the application of law in the Palestinian Territories on certain issues especially taxation.

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