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        DTAA

        Article 26 - Diplomatic and consular activities

        Nepal (Old - Effective upto 31-3-2013)

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        Diplomatic and consular fiscal privileges remain unaffected under DTAA, preserving international law and special agreements. The Agreement does not modify or abrogate fiscal immunities, exemptions, or other fiscal privileges enjoyed by diplomatic or consular officials under general rules of international law or under the terms of separate special agreements.
                          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.

                                Diplomatic and consular fiscal privileges remain unaffected under DTAA, preserving international law and special agreements.

                                The Agreement does not modify or abrogate fiscal immunities, exemptions, or other fiscal privileges enjoyed by diplomatic or consular officials under general rules of international law or under the terms of separate special agreements.


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