Fiscal privileges preserved: diplomatic and consular tax immunities remain unaffected where international law or special agreements provide them. Article 27 preserves the fiscal privileges of diplomatic agents and consular officers, providing that nothing in the Double Taxation Avoidance Agreement affects privileges conferred by international law or by special agreements, so recognized tax immunities and related fiscal benefits for such personnel remain intact.
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 preserved: diplomatic and consular tax immunities remain unaffected where international law or special agreements provide them.
Article 27 preserves the fiscal privileges of diplomatic agents and consular officers, providing that nothing in the Double Taxation Avoidance Agreement affects privileges conferred by international law or by special agreements, so recognized tax immunities and related fiscal benefits for such personnel remain intact.
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