Balancing Sovereignty and Law: India's Treaty-Making Powers and Domestic Enforcement

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eaties 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 Convention on the Law ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etation. 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 * The ILC Draft Conclusions on Su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ional 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 directly equated with India's approach due ....