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TMI BlogBreaking Down the Supreme Court's Decision on Double Taxation Avoidance AgreementsX X X X Extracts X X X X X X X X Extracts X X X X ..... of Double Taxation Avoidance Agreements (DTAAs), setting a precedent for future interpretations and applications. The case, an appeal from a decision of the High Court, underscores the intricate balance between domestic tax laws and international treaties. Background, Facts, and High Court Decision: This case originates from a dispute over the application of DTAAs in India. The High Court ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retation of DTAAs. They argued for a broader understanding of international treaties and their automatic integration into domestic law, without the stringent requirement of a separate notification. This perspective highlighted the dynamic nature of international law and its interaction with domestic tax regulations. Statutory Provisions: At the heart of this case was Section 90(1), a cruci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout explicit amendments. Interpretation of is : The Court clarified the present significance of the term is, indicating that the benefits of a DTAA apply from the date of treaty entry with India. Implications and Impact This judgment has far-reaching implications for international taxation and treaty negotiations. It clarifies India's stance on the integration of inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gating DTAAs: A Comparative Analysis of India, Netherlands, France, and Switzerland The OECD Membership Puzzle: Interpreting 'Is' in Double Taxation Agreements The Dual Life of Treaties: Understanding Their Enforcement in Indian Law Full Text : 2023 (10) TMI 981 - Supreme Court - FAQ - Frequently Asked Questions, TMI Short Notes , Experts comment, opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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