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

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..... oidance 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- .....

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..... trict 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 of treaty benefits to countries that become OECD .....

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..... n : 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 OECD). Harmonization with Domestic Law : The .....

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