Diplomatic fiscal privileges remain governed by international law and special agreements despite tax treaty provisions. The Convention does not modify or curtail the fiscal privileges accorded to diplomatic agents and consular officials; those privileges remain governed by the general rules of international law and by any applicable special agreements, ensuring that the tax-treaty framework operates subject to existing international-law principles and agreements that confer fiscal exemptions or immunities.
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 fiscal privileges remain governed by international law and special agreements despite tax treaty provisions.
The Convention does not modify or curtail the fiscal privileges accorded to diplomatic agents and consular officials; those privileges remain governed by the general rules of international law and by any applicable special agreements, ensuring that the tax-treaty framework operates subject to existing international-law principles and agreements that confer fiscal exemptions or immunities.
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