Tax Treaty Implementation in the Maldives: A Double Standard in Practice

Abstract

The article discusses the treaty-making and ratification process in the Maldives and how the government, in a treatment peculiar to bilateral tax treaties, sidesteps this constitutional due process and, consequently, international law. The article broadly questions the validity of these tax treaties in the Maldives and highlights the implications for taxpayers in obtaining treaty benefits. These discussions are contrasted with the treaties entered before and after the adoption of the present-day (2008) Constitution of the Maldives.