https://www.taxtmi.com/acts?id=44898 Article 27 preserves fiscal privileges of diplomatic agents and consular officials arising from general international law or special agreements, while Article 7 of the MLI (the Principal Purposes Test) supersedes the convention's corresponding provisions to permit denial of treaty benefits where obtaining the benefit was a principal purpose of arrangements, unless granting the benefit aligns with the object and purpose of the relevant treaty provision. en-us Wed, 16 Oct 2024 16:33:11 +0530 Tue, 22 Oct 2024 15:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44898 Article 27 preserves fiscal privileges of diplomatic agents and consular officials arising from general international law or special agreements, while Article 7 of the MLI (the Principal Purposes Test) supersedes the convention's corresponding provisions to permit denial of treaty benefits where obtaining the benefit was a principal purpose of arrangements, unless granting the benefit aligns with the object and purpose of the relevant treaty provision. Act-Rules DTAA Wed, 16 Oct 2024 16:33:11 +0530 https://www.taxtmi.com/acts?id=44898