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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Diplomatic and consular fiscal privileges under Article 27 DTAA remain unaffected; Article 7 MLI introduces principal purposes test.</h1> Article 27 of the Double Tax Avoidance Agreement (DTAA) between Australia and another party addresses the fiscal privileges of diplomatic and consular officials. It states that these privileges remain unaffected by the Agreement, adhering to international law and special agreements. Additionally, Article 7 of the Multilateral Instrument (MLI) introduces a principal purposes test, which restricts benefits under the Agreement if it is determined that obtaining the benefit was a primary purpose of an arrangement, unless it aligns with the Agreement's objectives and purpose.
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