Diplomatic fiscal privileges protected, but Principal Purposes Test may deny treaty benefits if obtaining them was a principal purpose. Article 27 preserves fiscal privileges of diplomatic agents and consular officials arising from general international law or special agreements, while Article 7 of the MLI (the Principal Purposes Test) supersedes the convention's corresponding provisions to permit denial of treaty benefits where obtaining the benefit was a principal purpose of arrangements, unless granting the benefit aligns with the object and purpose of the relevant treaty 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.
Diplomatic fiscal privileges protected, but Principal Purposes Test may deny treaty benefits if obtaining them was a principal purpose.
Article 27 preserves fiscal privileges of diplomatic agents and consular officials arising from general international law or special agreements, while Article 7 of the MLI (the Principal Purposes Test) supersedes the convention's corresponding provisions to permit denial of treaty benefits where obtaining the benefit was a principal purpose of arrangements, unless granting the benefit aligns with the object and purpose of the relevant treaty provision.
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