Diplomatic privileges remain unaffected by the DTAA, preserving fiscal immunities under international law and special agreements. Article 28 provides that nothing in the Double Taxation Avoidance Agreement affects the fiscal privileges of diplomatic agents or consular officers; the Agreement does not displace immunities or exemptions those persons hold under general international law or under special agreements.
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Provisions expressly mentioned in the judgment/order text.
Diplomatic privileges remain unaffected by the DTAA, preserving fiscal immunities under international law and special agreements.
Article 28 provides that nothing in the Double Taxation Avoidance Agreement affects the fiscal privileges of diplomatic agents or consular officers; the Agreement does not displace immunities or exemptions those persons hold under general international law or under special agreements.
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