The OECD Membership Puzzle: Interpreting 'Is' in Double Taxation Agreements

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....ance Agreements (DTAAs) between India and OECD member countries presents a nuanced legal analysis. This analysis is particularly relevant against the backdrop of the Revenue's submissions emphasizing the dualist approach of India towards treaties and the necessity of legislative action for their domestic enforcement. Here's a commentary on paragraphs 48-51 of the judgment: Paragraphs 48-49: I....

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....l application rather than a strict literal interpretation. * In Jagir Kaur v. Jaswant Singh, the court interpreted "is" as including temporary residence, suggesting a flexible approach to the term's meaning based on statutory purpose. * This precedent supports a broader, context-driven interpretation of "is" in the DTAA context, potentially allowing for the application ....

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....of the Judgment * Dynamic Treaty Interpretation: This interpretation allows for a more dynamic approach to treaty application, acknowledging the evolving nature of international relationships. * Legal Certainty and Flexibility: It provides clarity to taxpayers and authorities about when treaty benefits apply while maintaining flexibility to adapt to changing international memberships (like OEC....