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TMI BlogNavigating DTAAs: A Comparative Analysis of India, Netherlands, France, and SwitzerlandX X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to Double Taxation Avoidance Agreements (DTAAs) and their Protocols, as well as the practices of the Netherlands, France, and Switzerland. Let's break down and analyze these practices: India's Treaty Practice with OECD Countries * Implementation and Modification of DTAAs: India has entered into DTAAs with various OECD member countries including the Netherlands, Germany, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of modified treaty benefits is not automatic. The procedural necessity of issuing a notification under Section 90 indicates that such modifications take effect only from the date of the notification, not from the date of the relevant third-party treaty's entry into force. Treaty Practices of the Netherlands, France, and Switzerland * Executive Decrees and Orders: The practices in these c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghlight the diversity in treaty practices and legal frameworks among different countries. While India relies on legislative measures like gazette notifications under specific statutes for treaty assimilation, other countries may incorporate treaties directly into their legal systems upon parliamentary ratification. * Procedural Rigor in India: India's practice of issuing notifications under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarity for taxpayers and authorities. This systematic approach helps in maintaining the rule of law and respecting the constitutional mandate regarding the implementation of international treaties. In summary, these paragraphs provide a comprehensive overview of the treaty practices of India and its counterparts in the context of DTAAs, highlighting the procedural nuances and constitutional requ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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