Principal Purposes Test restricts treaty benefits when securing those benefits was a principal purpose of the arrangement. Fiscal privileges of diplomatic agents and consular officers remain intact and are unaffected by the Convention. Paragraph 1 of Article 7 of the Multilateral Instrument (Principal Purposes Test) applies and supersedes this Convention's provisions, denying Convention benefits where obtaining the benefit was one of the principal purposes of the arrangement, unless granting the benefit accords with the object and purpose of the relevant provision.
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.
Principal Purposes Test restricts treaty benefits when securing those benefits was a principal purpose of the arrangement.
Fiscal privileges of diplomatic agents and consular officers remain intact and are unaffected by the Convention. Paragraph 1 of Article 7 of the Multilateral Instrument (Principal Purposes Test) applies and supersedes this Convention's provisions, denying Convention benefits where obtaining the benefit was one of the principal purposes of the arrangement, unless granting the benefit accords with the object and purpose of the relevant provision.
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