https://www.taxtmi.com/acts?id=45469 Members of diplomatic missions and consular posts retain fiscal privileges under general international law and special agreements, and paragraph 1 of Article 7 of the MLI (the Principal Purposes Test) applies and supersedes inconsistent Convention provisions by denying treaty benefits where obtaining the benefit was one of the principal purposes of an arrangement or transaction unless consistent with the object and purpose of the relevant Convention provisions. en-us Fri, 18 Oct 2024 14:47:00 +0530 Fri, 18 Oct 2024 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45469 Members of diplomatic missions and consular posts retain fiscal privileges under general international law and special agreements, and paragraph 1 of Article 7 of the MLI (the Principal Purposes Test) applies and supersedes inconsistent Convention provisions by denying treaty benefits where obtaining the benefit was one of the principal purposes of an arrangement or transaction unless consistent with the object and purpose of the relevant Convention provisions. Act-Rules DTAA Fri, 18 Oct 2024 14:47:00 +0530 https://www.taxtmi.com/acts?id=45469