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TMI BlogBalancing Sovereignty and Law: India's Treaty-Making Powers and Domestic EnforcementX X X X Extracts X X X X X X X X Extracts X X X X ..... 's tax treaties with various OECD countries. This case tests whether the MFN clause can be applied when the third country involved wasn't an OECD member at the time of the DTAA's inception and the necessity of a separate notification for the clause's effect. The commentary provided in paragraphs 74 to 87 relates to the principles of treaty interpretation under the Vienna Convent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thentic means of interpretation. This includes any conduct by a party in applying the treaty, whether through executive, legislative, judicial, or other actions. Such practices provide objective evidence of the parties' understanding of the treaty s meaning and are considered critical in interpreting the treaty s provisions. International Law Commission (ILC) Draft Conclusions Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... countries are shaped by their constitutional and legal frameworks, which may require parliamentary ratification or referendums for treaties to become enforceable. In contrast, India s practice necessitates legislative action or a notification under Section 90 of the Income Tax Act for the assimilation of treaties into domestic law. The practice in these countries, therefore, cannot be direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The approach to treaty interpretation and integration into domestic law is influenced by constitutional, political, and diplomatic factors unique to each signatory. The consistent pattern in India s treaty practice, especially in the context of DTAAs, highlights the necessity of formal notifications to implement treaty amendments, aligning with both international law principles and domestic le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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