Minister of finance v. Braswell and Others

Abstract

Relationship of international law and municipal law — Treaties — Effect in municipal law — Statute designed to give effect to treaty — Principles of interpretation — Whether court entitled to refer to subsequent international agreement not given effect in municipal law — Justiciability — Comity — Whether authorities of one State required to inquire into propriety of conduct of authorities of another State in territory of other State — Mutual assistance in tax matters — Whether authorities of requesting State owing duty of full and frank disclosure

Treaties — Interpretation — Vienna Convention on the Law of Treaties, 1969, Article 30(3)(a) — Subsequent agreement between the parties — Relevance as aid to interpretation of earlier agreement

Human rights — Due process — Legal professional privilege — Fruit of the poisonous tree — Limits on application of doctrine — The law of Bermuda