Diplomatic fiscal privileges preserve the sending State's taxing right when income is tax exempt in the receiving State. Members of diplomatic missions and consular posts retain fiscal privileges under international law and special agreements; if those privileges make income non taxable in the receiving State, the Agreement reserves the taxing right to the sending State.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Diplomatic fiscal privileges preserve the sending State's taxing right when income is tax exempt in the receiving State.
Members of diplomatic missions and consular posts retain fiscal privileges under international law and special agreements; if those privileges make income non taxable in the receiving State, the Agreement reserves the taxing right to the sending State.
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