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Revenue and Customs Commissioners, [2013] BTC 485, [2013] EWCA Civ 578-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions Vienna convention approach applies to non-signatories Before rejecting the taxpayer's submission that Article 25A of the Convention between South Africa and the U.K., which if it permitted the South African Revenue Service to collect tax debts arising prior to the coming into force of the Convention through the respondent (HMRC) of South African taxes, would thereby entail retrospective application of the Convention, Lloyd Jones LJ referred to Article 28 of the Vienna Convention ("Unless a different intention appears...the [treaty's]provisions do not bind a party in relation to any act or fact which took place or any situation which ceased to exist before the date of the entry-into-force of the treaty..."), and stated (at para. 43): Although the Vienna Convention is not in force between the United Kingdom and South Africa, the basic rule on non-retroactivity reflected in Article 28 may be taken to be declaratory of existing rules of customary international law binding on all States (Ambatielos case (Preliminary Objections) ICJ Rep. (1952) 40; Sinclair, The Vienna Convention on the Law of Treaties, 2nd Ed. (1984) p. 85). ...

MNR, 2002 DTC 7585 (FCTD)-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions "The applicants' assertion that Article 26 of the Canada-France Income Tax Convention should receive a strict and literal interpretation should be rejected. The basis for the principle that bilateral tax convention should be given a liberal interpretation in light of their object and purpose, rather than a more strict and literal interpretation that may be applicable with respect to domestic tax legislation is twofold: first, it recognizes that a tax convention is an international agreement between two states rather than a purely domestic legislation; second, it recognizes that tax conventions are not drafted in the precise and detailed form in which domestic legislation is drafted but in a more general language... ...

.)-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions McHugh J. stated (p. 4727): "Because the interpretation provisions of the Vienna Convention reflect the customary rules for the interpretation of treaties, it is proper to have regard to the terms of the Convention in interpreting the Agreement [between Switzerland and Australia], even though Switzerland is not a party to that Convention" and went on to make reference to the 1977 OECD Model Convention for the Avoidance of Double Taxation in interpreting a provision of the Agreement. ...

The Queen (2002), docket 1999-1113-IT-G (TCC)-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions Mogan T.C.J. stated that: "When there is any inconsistency between the provisions of the [Canada-U.S.] Convention and the provisions of the Income Tax Act, the provisions of the Convention prevail to the extent of the inconsistency. ...

The Queen, 75 DTC 5371, [1975] CTC 511 (FCTD), aff'd 79 DTC 5186, [1979] CTC 262 (FCA)-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions Addy, J. indicated that he was "conscious" of the principle that "a liberal interpretation should be given to a tax convention". ...

Irish Bank Resolution Corporation Ltd v Revenue and Customs, [2020] EWCA Civ 1128-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions subsequently-added material in OECD Commentaries could be reviewed if they were not inconsistent with contemporaneous commentaries HMRC increased the UK branch profits of the Irish taxpayers’ branch banking, or home mortgages, businesses by attributing to their UK permanent establishments notional additional free capital on the basis that if they had operated as distinct and separate enterprises, they would have had a higher amount of free capital and therefore a correspondingly lower amount of borrowed capital – with the result that HMRC disallowed interest which was actually paid to third parties. ... He stated (at para. 31): Although [43]-[47] of the 2008 Commentary are new, it is clear from [7] of the Commentary that they were considered appropriate for inclusion by the OECD because they were not in conflict with earlier versions of the Commentary. … On that basis, the 2008 Commentary, although new, would be admissible as an aid to the construction of Article 8(2) of the 1976 Convention which, as I have explained, adopted the wording of Article 7(2). It would only be inadmissible if the new material made substantive changes which are inconsistent with the commentaries in existence at the time of the 1976 Convention. ...

The Queen, 2002 DTC 185 (TCC), aff'd supra 2003 DTC 5667, 2003 FCA 378-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions In the course of considering whether the China-Canada Income Tax Convention applied to Hong Kong income taxes after Hong Kong became part of the People's Republic of China, Rip T.C.J. referred with approval (at p. 1872) to the view of a commentator that: "If the tax system remains substantially in place with regard to the successor states, it seems reasonable that the treaty should continue to be applied. ...

Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs, [2023] EWCA Civ 695, aff'd [2025] UKSC 2-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions French version relevant to interpretation Falk LJ was assisted in arriving at a restrictive interpretation of Art. 6 of the Canada-U.K. ...

The Queen, 2002 DTC 1848 (TCC)-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions In finding that the taxpayer (who was a resident of Ireland in receipt of both Canadian old age security payments and also pension income that would be exempt under the Canada-Ireland Treaty in the absence of the making of an election under s. 217) was not entitled to receive both the credit under s. 217(6) in respect of the pension income and also to treat the pension income by virtue of the Treaty as being exempt from Canadian income tax, Ripp T.C.J. applied (at p. 1854) the principle that: "Taxpayers should not be allowed to take inconsistent positions with respect to the application of tax treaties and domestic tax laws in order to duplicate a benefit. ...

Satyam Computer Services Limited v Commissioner of Taxation, [2018] FCAFC 172-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions wording of Treaty sourcing rule had the effect of expanding scope of domestic provision The Indian taxpayer (Satyam) argued unsuccessfully before the Full Federal Court of Australia “that tax treaties are, and can only be, exclusively relieving: that is, they are only ever ‘shields not swords’ and not the grant of a standalone taxing power and independent imposition of taxation.” ...