Prevention of treaty abuse: principal purposes test denies treaty benefits when obtaining them was a main purpose. Diplomatic and consular officials retain existing diplomatic fiscal privileges under international law and bilateral agreements; the Convention does not affect those privileges. Article 7 of the Multilateral Instrument, the Principal Purposes Test, applies and supersedes provisions of the Convention, denying treaty benefits where obtaining them was a principal purpose of arrangements or transactions unless granting the benefit aligns with the object and purpose of the relevant treaty provision.
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.
Prevention of treaty abuse: principal purposes test denies treaty benefits when obtaining them was a main purpose.
Diplomatic and consular officials retain existing diplomatic fiscal privileges under international law and bilateral agreements; the Convention does not affect those privileges. Article 7 of the Multilateral Instrument, the Principal Purposes Test, applies and supersedes provisions of the Convention, denying treaty benefits where obtaining them was a principal purpose of arrangements or transactions unless granting the benefit aligns with the object and purpose of the relevant treaty provision.
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