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of <h1>Supreme Court Clarifies 'Is' in DTAAs: OECD Membership Timing Crucial for Tax Benefits in India Agreements.</h1> The Supreme Court judgment examines the interpretation of the term 'is' in Double Taxation Avoidance Agreements (DTAAs) between India and OECD member countries. The court analyzed whether a third-party state must be an OECD member at the time of signing the DTAA or at the time of requesting a lower tax rate. This interpretation is crucial for countries like Lithuania, Colombia, and Slovenia, which became OECD members after signing DTAAs with India. The judgment emphasizes a context-driven interpretation of 'is,' allowing treaty benefits for countries joining the OECD post-signing, while aligning with India's legislative requirements for treaty enforceability.
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