Diplomatic fiscal privileges remain protected under international law, unaffected by tax treaty provisions governing taxation.

Diplomatic and consular officials retain their fiscal privileges under prevailing international law and under any specific bilateral or multilateral agreements, notwithstanding the provisions of this tax convention. This preserves the primacy of preexisting or specially negotiated fiscal immunities over treaty-based taxation rules, ensuring diplomatic and consular status continues to determine fiscal treatment where such privileges apply.

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