Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Article 28 DTAA: Diplomatic Fiscal Privileges Unaffected; Article 7 MLI Prevents Treaty Abuse for Unintended Benefits</h1> Article 28 of the Double Tax Avoidance Agreement (DTAA) between the Portuguese Republic and another party outlines that the fiscal privileges of members of diplomatic missions and consular posts remain unaffected by the Convention, adhering to international law or special agreements. Article 7 of the Multilateral Instrument (MLI) supersedes the Convention's provisions if incompatible, preventing treaty abuse by denying benefits when the primary purpose of an arrangement is to obtain such benefits, unless it aligns with the Convention's objectives.