Diplomatic fiscal privileges preserved: treaty does not affect rights under international law or special agreements. The Convention preserves fiscal privileges of diplomatic agents and consular officers, ensuring that nothing in the DTAA affects tax or fiscal immunities granted under general international law or under special agreements; existing exemptions and protections for such personnel therefore remain operative and are not diminished by the treaty's provisions.
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 preserved: treaty does not affect rights under international law or special agreements.
The Convention preserves fiscal privileges of diplomatic agents and consular officers, ensuring that nothing in the DTAA affects tax or fiscal immunities granted under general international law or under special agreements; existing exemptions and protections for such personnel therefore remain operative and are not diminished by the treaty's provisions.
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