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 ... Summary
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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