Diplomatic and consular fiscal privileges preserved; mission members not treated as residents when taxed only on local-source income. Fiscal privileges of diplomatic and consular officials remain unaffected by the Convention under international law or special agreements. A member of a diplomatic, consular or permanent mission situated in the other Contracting State who is taxed there only on income from sources within that State shall not be treated as a resident of that State for purposes of the Convention, notwithstanding the Convention's ordinary residence rule.
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Provisions expressly mentioned in the judgment/order text.
Diplomatic and consular fiscal privileges preserved; mission members not treated as residents when taxed only on local-source income.
Fiscal privileges of diplomatic and consular officials remain unaffected by the Convention under international law or special agreements. A member of a diplomatic, consular or permanent mission situated in the other Contracting State who is taxed there only on income from sources within that State shall not be treated as a resident of that State for purposes of the Convention, notwithstanding the Convention's ordinary residence rule.
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