TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Diplomatic Immunity Unchanged Under DTAA with Ireland; MLI Article 7 Introduces Principal Purposes Test to Prevent Abuse</h1> Article 27 of the Double Tax Avoidance Agreement (DTAA) with Ireland states that the fiscal privileges of diplomatic agents and consular officials remain unaffected by this convention, adhering to international law or specific agreements. Additionally, Article 7 of the Multilateral Instrument (MLI) introduces a Principal Purposes Test to prevent treaty abuse. This test denies benefits under the convention if obtaining such benefits was a principal purpose of any arrangement, unless it aligns with the convention's object and purpose.
TaxTMI 
TaxTMI 
