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Inland Revenue Commissioners v. Collco Dealings Ltd.

England and Northern Ireland.  10 March 1960 ; 02 March 1961 .

Published online by Cambridge University Press:  01 January 2021

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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.

Type
Case Report
Copyright
© Cambridge University Press 1967

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