Diplomatic tax privileges preserved; diplomats taxed as residents of their sending State when similarly liable, treaty exemption limits apply.

Diplomatic tax privileges are preserved and remain unaffected by the Convention. A national who is a member of a diplomatic or consular mission is deemed resident of the sending State if subject there to the same income or capital tax obligations as residents. International organisations, their officials, and members of third-State missions present in one State are not entitled in the other State to reductions or exemptions under Articles 10-12 for income not taxed in the first-mentioned State.

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