Which of the following is NOT generally accepted as a peremptory norm of general international law (jus cogens)?

1. Generally accepted as JUS COGENS (peremptory norms): prohibition of (i) aggression; (ii) genocide (cf. Reservations to Convention on Genocide, 1951 ICJ Rep 15); (iii) slavery and slave trade; (iv) torture (Furundžija, ICTY 1998); (v) racial discrimination and apartheid; (vi) crimes against humanity; (vii) the basic rules of international humanitarian law. 2. The PROHIBITION OF DOUBLE TAXATION is regulated by bilateral and multilateral tax treaties (DTAA) but is NOT a peremptory norm — States can and do agree on different fiscal regimes. 3. The ILC's Draft Conclusions on Identification and Legal Consequences of Peremptory Norms of General International Law (Jus Cogens), 2022, list these examples in Annex. 4. Hence option D is the correct exception. _Source: UN Charter 1945 / Vienna Convention on Law of Treaties 1969 / ICJ Statute / ARSIWA 2001 — ARSIWA 2001 Annex; ILC Draft Conclusions on Jus Cogens (2022); various ICJ judgments_