Relationship of international law and municipal law — Treaties — Application by municipal courts — As aid to interpretation of municipal statute — Convention on the Taking of Evidence Abroad in Civil or Commercial Matters, 1970 — Request from foreign court for oral examination of witnesses for proceedings relating to taxation — Interpretation of Convention — Criteria for “civil and commercial matters”

Treaties — Interpretation — Travaux préparatoires — Convention on the Taking of Evidence Abroad in Civil or Commercial Matters, 1970 — Request for oral examination of witnesses from foreign court — Criteria for “civil and commercial matters” — Foreign revenue laws — Criminal proceedings — The law of England