Diplomatic fiscal privileges remain unaffected by tax treaties, preserving rights under international law and special agreements. Fiscal privileges of members of diplomatic missions and consular posts are preserved: nothing in the Agreement displaces or diminishes those privileges under the general rules of international law or special agreements, establishing a non-derogation rule that treaty provisions do not override recognised diplomatic and consular fiscal immunities or concessions.
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 remain unaffected by tax treaties, preserving rights under international law and special agreements.
Fiscal privileges of members of diplomatic missions and consular posts are preserved: nothing in the Agreement displaces or diminishes those privileges under the general rules of international law or special agreements, establishing a non-derogation rule that treaty provisions do not override recognised diplomatic and consular fiscal immunities or concessions.
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