Prevention of treaty abuse: principal purposes test denies treaty benefits when obtaining them was a main purpose.

Diplomatic and consular officials retain existing diplomatic fiscal privileges under international law and bilateral agreements; the Convention does not affect those privileges. Article 7 of the Multilateral Instrument, the Principal Purposes Test, applies and supersedes provisions of the Convention, denying treaty benefits where obtaining them was a principal purpose of arrangements or transactions unless granting the benefit aligns with the object and purpose of the relevant treaty provision.

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