Principal purposes test denies treaty benefits where obtaining the benefit was a principal purpose, subject to object and purpose.

Nothing in the Agreement affects the fiscal privileges of diplomatic and consular officials under international law or special agreements. Article 7(1) of the Multilateral Instrument-the principal purposes test-applies: a treaty benefit is denied where obtaining that benefit was one of the principal purposes of arrangements producing it, unless granting the benefit accords with the object and purpose of the relevant treaty provisions.

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