Diplomatic fiscal privileges preserve host-state tax exemptions, with taxing rights retained by the sending State. Fiscal privileges of diplomatic and consular members remain unaffected by the treaty; if such privileges cause income to be untaxed in the receiving State, the right to tax that income is reserved to the sending State.
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 preserve host-state tax exemptions, with taxing rights retained by the sending State.
Fiscal privileges of diplomatic and consular members remain unaffected by the treaty; if such privileges cause income to be untaxed in the receiving State, the right to tax that income is reserved to the sending State.
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