Article contents
Inland Revenue Commissioners v. Collco Dealings Ltd.
Published online by Cambridge University Press: 01 January 2021
Abstract
Treaties — Effect of municipal legislation — Whether term of treaty can be modified by legislation of one party — Presumption that no breach of international law intended by Legislature — Double taxation agreement between United Kingdom and Republic of Ireland — The law of England.
International law — Relation to municipal law — Interpretation of statutory provision inconsistent with prior treaty — Presumption that no breach of international law intended — Whether term of treaty may be modified by legislation of one Party — Double taxation agreement between United Kingdom and Republic of Ireland — The law of England.
Keywords
- Type
- Case Report
- Information
- Copyright
- © Cambridge University Press 1967
- 3
- Cited by