Treaty Enforcement: legislative enactment required for treaties to create domestic rights; executive negotiation alone is insufficient. Treaties do not function as self-executing domestic law; the Union may negotiate and ratify international agreements but legislative enactment is required ... Summary
Treaty Enforcement: legislative enactment required for treaties to create domestic rights; executive negotiation alone is insufficient.
Treaties do not function as self-executing domestic law; the Union may negotiate and ratify international agreements but legislative enactment is required to create or alter domestic rights and obligations. Under the dualist approach, executive negotiation and foreign measures cannot substitute for domestic incorporation; implementing statutes and notification mechanisms are necessary for tax treaties to be recognized and applied by revenue authorities. Courts may consult treaty texts to resolve ambiguities in domestic implementing laws but cannot themselves import treaty provisions into domestic law absent parliamentary enactment.
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TaxTMI 
TaxTMI 
