https://www.taxtmi.com/acts?id=44652 Diplomatic and consular fiscal privileges remain unaffected by the Convention and are preserved under international law and special agreements. The Multilateral Instrument's Principal Purposes Test supersedes the Convention's provisions for treaty abuse: a benefit shall not be granted if it is reasonable to conclude that obtaining the benefit was one of the principal purposes of the arrangement or transaction, unless granting the benefit aligns with the object and purpose of the relevant treaty provisions. en-us Wed, 16 Oct 2024 12:28:31 +0530 Tue, 22 Oct 2024 16:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44652 Diplomatic and consular fiscal privileges remain unaffected by the Convention and are preserved under international law and special agreements. The Multilateral Instrument's Principal Purposes Test supersedes the Convention's provisions for treaty abuse: a benefit shall not be granted if it is reasonable to conclude that obtaining the benefit was one of the principal purposes of the arrangement or transaction, unless granting the benefit aligns with the object and purpose of the relevant treaty provisions. Act-Rules DTAA Wed, 16 Oct 2024 12:28:31 +0530 https://www.taxtmi.com/acts?id=44652