Diplomatic tax privileges preserved: residency aligns with sending-state taxation and treaty exemptions are restricted where income is untaxed. Diplomatic and consular personnel retain fiscal privileges under international law and special agreements. A national who is a member of the sending State's diplomatic or consular mission is deemed a resident of the sending State for treaty purposes where subject there to the same tax obligations as residents. International organisations, their officials and members of third-State missions present in one State cannot claim reductions or exemptions under Articles 10-12 in the other State for income arising there if such income is not taxed in the first-mentioned State.