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Title: Treaty interpretation in Indian courts: adherence, coherence, and convergence
Authors: Kanwar, Vik
Keywords: Treaty interpretation in India
Double Taxation Avoidance Agreements,
Issue Date: 31-Dec-2016
Publisher: Oxford University Press, New York
Citation: Kanwar, Vik. (2016). Treaty interpretation in Indian courts: adherence, coherence, and convergence. In Helmut Philipp Aust and Georg Nolte (Eds.). Interpretation of international law by domestic courts: uniformity, diversity, convergence.
Abstract: This chapter surveys whether and how courts in India apply VCLT rules, particularly Articles 31–33, when they interpret treaties. It looks at both adherence to Vienna rules (either through nominal adherence or corresponding methods) and coherence of interpretive principles across different cases and settings. Insofar as India is not a signatory to the VCLT, the use of similar rules can be viewed as either application of customary international law or the adoption of convenient guidelines. The VCLT is referred to most frequently in cases involving the interpretation of Double Taxation Avoidance Agreements (DTAAs), and it is asked whether this constitutes a specialized regime or whether these should be taken as an indication of a general approach within India.
ISBN: 9780198738923
Appears in Collections:JGU Research Publications
JGU Research Publications

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