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of <h1>Double Taxation Agreement: Article 29 Preserves Diplomatic Privileges; Article 7 MLI Prevents Treaty Abuse with Principal Purposes Test.</h1> Article 29 of the Double Taxation Avoidance Agreement (DTAA) with the Czech Republic states that the fiscal privileges of diplomatic and consular members remain unaffected by the convention, adhering to international law or specific agreements. Article 7 of the Multilateral Instrument (MLI) introduces the Principal Purposes Test, which prevents treaty abuse. It denies benefits under the convention if obtaining such benefits was a principal purpose of the transaction, unless it aligns with the convention's objectives. This provision ensures that treaty benefits are not exploited through arrangements lacking genuine economic substance.
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