Hostname: page-component-cd9895bd7-q99xh Total loading time: 0 Render date: 2024-12-28T16:32:46.944Z Has data issue: false hasContentIssue false

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

Get access

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

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)