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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Diplomatic and Consular Fiscal Privileges Unaffected by Korea DTAA Under Article 28 Until March 31, 2017.</h1> Article 28 of the Double Tax Avoidance Agreement (DTAA) with Korea, effective until March 31, 2017, states that the Convention does not impact the fiscal privileges granted to diplomatic agents and consular officers. These privileges are maintained under the general rules of international law or through specific agreements. The provision ensures that existing international conventions or special agreements continue to govern the fiscal treatment of such personnel, separate from the terms of the DTAA.
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