Treaty Definition
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June 7, 2021
|1 mins read
Treaty Definition – Article 2 of Vienna Convention on Law of Treaties, 1969 defines “Treaty” as –
“Treaty” means an international agreement concluded between States in written form and governed by international law, whether embodied in a single instrument or in two or more related instruments and whatever its particular designation
In other words, the following are the key features of a Tax Treaty : –
- It is an international agreement , which is governed by international law;
- It is concluded between two or more Contracting States in written form;
- Such a Treaty could be embodied under a single instrument, or in two or more related instruments.
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