Diplomatic fiscal privileges remain protected, while the MLI principal purposes test limits treaty benefits obtained for abusive purposes. Members of diplomatic missions and consular posts retain fiscal privileges under general international law and special agreements, and paragraph 1 of Article 7 of the MLI (the Principal Purposes Test) applies and supersedes inconsistent Convention provisions by denying treaty benefits where obtaining the benefit was one of the principal purposes of an arrangement or transaction unless consistent with the object and purpose of the relevant Convention provisions.
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, while the MLI principal purposes test limits treaty benefits obtained for abusive purposes.
Members of diplomatic missions and consular posts retain fiscal privileges under general international law and special agreements, and paragraph 1 of Article 7 of the MLI (the Principal Purposes Test) applies and supersedes inconsistent Convention provisions by denying treaty benefits where obtaining the benefit was one of the principal purposes of an arrangement or transaction unless consistent with the object and purpose of the relevant Convention provisions.
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