Evolving Approaches to Treaty Interpretation : Indian Courts
Document Type
Research Article
Abstract
Treaty interpretation is necessitated to discern the scope and meaning of various terms. In the context of tax treaties, it particularly entails the reconciling of competing interests at play in a principled manner. In Azadi the Supreme Court remarked that tax treaties cannot be interpreted according to the ordinary principles of statutory interpretation. Almost two decades since the remark in Azadi set the ball rolling on treaty interpretation, Indian Courts have responded in various ways. This piece examines the trends therein and the principles and materials relied upon. It is found that Indian judicial authorities tend to prefer a contextual and purposive approach rather than the textual one. Indian judicial authorities have emphasized the importance of workability, harmonization, holistic and subject matter specific reading while relying on The Vienna Convention on the Law of Treaties, 1969 principles as well as supplementary materials such as OECD and UN Model Convention and related Commentary.
Publication Date
4-2025
Recommended Citation
Kotha AP, ‘Evolving Approaches to Treaty Interpretation : Indian Courts’ (2025) 13 The Chamber’s Journal 168
Journal
The Chamber’s Journal