Fiscal privileges remain unaffected: tax treaty does not override diplomatic or consular immunities under international law. The Agreement preserves fiscal privileges of members of diplomatic missions and consular posts: nothing in the tax treaty alters tax immunities or exemptions that arise under general international law or under separate special agreements, so the DTAA operates subject to existing diplomatic and consular fiscal entitlements.
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 remain unaffected: tax treaty does not override diplomatic or consular immunities under international law.
The Agreement preserves fiscal privileges of members of diplomatic missions and consular posts: nothing in the tax treaty alters tax immunities or exemptions that arise under general international law or under separate special agreements, so the DTAA operates subject to existing diplomatic and consular fiscal entitlements.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.