Double Taxation Agreement

For business information, annual reports, laws, ordinances, regulations and articles.

AGREEMENT RULES

12.	Agreement rules are "rules of limitation of law".
13.	Conflict between domestic laws of contracting States.
13.1.	Characterization.
13.1-1	Lexi for.
13.1-2	Les Cause.
13.2	How to resolve the conflict.
13.3	Context is important.
13.4	Harmonious interpretation of tax agreement.
13.4-1	Agreement to be read as a whole.
13.5	Interpretation of agreement and decision of foreign courts.
14.	Constitutional validity.
14.1	Subordinate legislation.
14.2	Violative of constitution.
14.2-1	Constitutional guarantees.
14.2-2	Articles 25 of the Constitution and Tax Laws.
14.2-3	Article 25 of the Constitution and double taxation agreements.
15.	Validity of agreements prior to promulgation of Income Tax Ordinance, 1979