Treaty shopping - Indian Laws - General

Treaty shopping Treaty shopping is a graphic expression used to describe the act of a resident of a third country taking advantage of a fiscal treaty between two Contracting States. According to Lord McNair, provided that any necessary implementation by municipal law has been carried out, there is nothing to prevent the nationals of third States , in the absence of any expressed or implied provision to the contrary, from claiming the right or becoming subject to the obligation created by a treaty . The following observations of Lord McNair : Lord McNair, The Law of Treaties , page 336. That any necessary implementation by municipal law has been carried out, there is nothing to prevent the nationals of third States , in the absence of any express or implied provision to the contrary, from claiming the rights, or becoming subject to the obligations, created by a treaty; for instance, if an Anglo-American Convention provided that professors on the staff of the universities of each country were exempt from taxation in respect of fees earned for lecturing in the other country, and any necessary changes in the tax laws were made, that privilege could be claimed by, or on behalf of, professors of those universities who were the nationals of third States . UNION OF INDIA AND ANOTHER VERSUS AZADI BACHAO ANDOLAN AND ANOTHER - 2003 (10) TMI 5 - SUPREME COURT