Inland Revenue Commissioners v. Collco Dealings Ltd.

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.