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Treaty Definition

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June 7, 2021

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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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Arinjay Jain

Bio of author

Arinjay is a Chartered Accountant with more than 20 years of post-qualification experience. He worked as Director, in the M&A Tax Division at KPMG in India. Presently, he is advising several MNCs in UAE on Economic Substance Regulations and impact of the UAE Corporate Tax Law on their business and clients across globe on International Tax issues . He is a well recognised Trainer of International Tax and UAE Corporate Tax. The areas of service include the following : - Advise and Compliance relating to International Tax Issues; Advise relating to UAE Corporate Tax Issues; Advise and Compliance relating to UAE Economic Substance Regulations; Advise and Compliance relating to Indian Income Tax Issues; Other connected matters from a Regulatory perspective.

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