https://www.taxtmi.com/acts?id=45532 Article 27 preserves fiscal immunities of diplomatic and consular officials under international law and special agreements. The Multilateral Instrument's Principal Purposes Test (Article 7 MLI) applies and supersedes the Agreement: treaty benefits may be denied where obtaining the benefit was a principal purpose of the arrangement, unless granting the benefit aligns with the object and purpose of the relevant treaty provision. en-us Fri, 18 Oct 2024 15:42:28 +0530 Fri, 18 Oct 2024 15:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45532 Article 27 preserves fiscal immunities of diplomatic and consular officials under international law and special agreements. The Multilateral Instrument's Principal Purposes Test (Article 7 MLI) applies and supersedes the Agreement: treaty benefits may be denied where obtaining the benefit was a principal purpose of the arrangement, unless granting the benefit aligns with the object and purpose of the relevant treaty provision. Act-Rules DTAA Fri, 18 Oct 2024 15:42:28 +0530 https://www.taxtmi.com/acts?id=45532