Diplomatic fiscal privileges remain protected; tax treaty provisions do not abrogate immunity under international law or special agreements. Article 30 provides that nothing in the Double Taxation Avoidance Agreement shall affect the fiscal privileges of diplomatic or consular officials under international law or under special agreements, such that treaty provisions are subordinate to existing rules and arrangements conferring tax exemption or immunity on diplomatic and consular personnel.
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 remain protected; tax treaty provisions do not abrogate immunity under international law or special agreements.
Article 30 provides that nothing in the Double Taxation Avoidance Agreement shall affect the fiscal privileges of diplomatic or consular officials under international law or under special agreements, such that treaty provisions are subordinate to existing rules and arrangements conferring tax exemption or immunity on diplomatic and consular personnel.
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