Diplomatic and consular immunity: tax residence exclusion for mission members not taxable except on local-source income. Fiscal privileges of diplomatic or consular officials remain unaffected by the Convention, preserving entitlements under international law and special agreements. Members of a contracting State's diplomatic, consular or permanent mission situated in the other State who are taxable there only on income sourced in that State shall not be treated as a tax resident of that State for the Convention's purposes, notwithstanding the Convention's general rule on fiscal domicile.
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 and consular immunity: tax residence exclusion for mission members not taxable except on local-source income.
Fiscal privileges of diplomatic or consular officials remain unaffected by the Convention, preserving entitlements under international law and special agreements. Members of a contracting State's diplomatic, consular or permanent mission situated in the other State who are taxable there only on income sourced in that State shall not be treated as a tax resident of that State for the Convention's purposes, notwithstanding the Convention's general rule on fiscal domicile.
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