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        DTAA

        Article 27 - Members of Government Missions

        Hong Kong

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        Fiscal privileges of government missions preserved under international law and special agreements, remaining unaffected by this tax treaty. Article 27 provides that nothing in the Agreement affects the fiscal privileges of members of government missions, including consular posts, as established by general international law or special agreements.
                          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.

                                Fiscal privileges of government missions preserved under international law and special agreements, remaining unaffected by this tax treaty.

                                Article 27 provides that nothing in the Agreement affects the fiscal privileges of members of government missions, including consular posts, as established by general international law or special agreements.


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