https://www.taxtmi.com/acts?id=45595 Article 28 preserves diplomatic fiscal privileges, ensuring Convention provisions do not affect tax immunities of diplomatic and consular personnel under international law or special agreements. Paragraph 1 of Article 7 of the MLI applies and supersedes incompatible Convention provisions: a Convention benefit may be denied where obtaining that benefit was one of the principal purposes of an arrangement or transaction, unless granting it would be consistent with the object and purpose of the relevant Convention provision. en-us Fri, 18 Oct 2024 17:59:22 +0530 Wed, 23 Oct 2024 16:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45595 Article 28 preserves diplomatic fiscal privileges, ensuring Convention provisions do not affect tax immunities of diplomatic and consular personnel under international law or special agreements. Paragraph 1 of Article 7 of the MLI applies and supersedes incompatible Convention provisions: a Convention benefit may be denied where obtaining that benefit was one of the principal purposes of an arrangement or transaction, unless granting it would be consistent with the object and purpose of the relevant Convention provision. Act-Rules DTAA Fri, 18 Oct 2024 17:59:22 +0530 https://www.taxtmi.com/acts?id=45595