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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