https://www.taxtmi.com/acts?id=44682 Article 28 maintains that fiscal privileges of diplomatic and consular members under international law or special agreements are unaffected by the Cyprus DTAA. The MLI Article 7 Principal Purposes Test applies and supersedes conflicting treaty provisions: a benefit will not be granted if obtaining it was one of the principal purposes of the arrangement, unless granting the benefit accords with the object and purpose of the relevant treaty provision. en-us Wed, 16 Oct 2024 12:48:00 +0530 Tue, 22 Oct 2024 11:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44682 Article 28 maintains that fiscal privileges of diplomatic and consular members under international law or special agreements are unaffected by the Cyprus DTAA. The MLI Article 7 Principal Purposes Test applies and supersedes conflicting treaty provisions: a benefit will not be granted if obtaining it was one of the principal purposes of the arrangement, unless granting the benefit accords with the object and purpose of the relevant treaty provision. Act-Rules DTAA Wed, 16 Oct 2024 12:48:00 +0530 https://www.taxtmi.com/acts?id=44682