Principal purpose test bars treaty benefits if obtaining the benefit was a principal purpose, unless consistent with treaty object.

Article 27 preserves fiscal immunities of diplomatic and consular officials under international law and special agreements. The Multilateral Instrument's Principal Purposes Test (Article 7 MLI) applies and supersedes the Agreement: treaty benefits may be denied where obtaining the benefit was a principal purpose of the arrangement, unless granting the benefit aligns with the object and purpose of the relevant treaty provision.

---

---

---