Diplomatic fiscal privileges remain unaffected by the tax treaty, preserving immunities under international law and special agreements. Article 28 provides that nothing in the Double Taxation Avoidance Agreement affects the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special agreements, ensuring that the DTAA does not abrogate or diminish established diplomatic or consular fiscal immunities.
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Provisions expressly mentioned in the judgment/order text.
Diplomatic fiscal privileges remain unaffected by the tax treaty, preserving immunities under international law and special agreements.
Article 28 provides that nothing in the Double Taxation Avoidance Agreement affects the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special agreements, ensuring that the DTAA does not abrogate or diminish established diplomatic or consular fiscal immunities.
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