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of <h1>Article 27 of DTAA: Fiscal Privileges of Diplomats Unaffected; Defines Residency for Tax Purposes</h1> Article 27 of the Double Tax Avoidance Agreement (DTAA) between the Netherlands and another State addresses the fiscal privileges of diplomatic agents and consular officers. It ensures that these privileges remain unaffected by the Convention, aligning with international law or specific agreements. Diplomatic or consular mission members from one State residing in another, who are nationals of the sending State, are considered residents of the sending State for tax purposes. Additionally, international organizations and third-State diplomatic personnel in one State are not eligible for tax reductions or exemptions in the other State if their income is not taxed in the first State.
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