Diplomatic fiscal privileges preserved under international law and special agreements despite provisions of the tax treaty. The Agreement does not affect the fiscal privileges of diplomatic agents or consular officers; such privileges remain governed by general international law and any special agreements, and the DTAA does not abrogate those pre-existing fiscal immunities.
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 preserved under international law and special agreements despite provisions of the tax treaty.
The Agreement does not affect the fiscal privileges of diplomatic agents or consular officers; such privileges remain governed by general international law and any special agreements, and the DTAA does not abrogate those pre-existing fiscal immunities.
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