https://www.taxtmi.com/acts?id=45658 Diplomatic and consular officials retain existing diplomatic fiscal privileges under international law and bilateral agreements; the Convention does not affect those privileges. Article 7 of the Multilateral Instrument, the Principal Purposes Test, applies and supersedes provisions of the Convention, denying treaty benefits where obtaining them was a principal purpose of arrangements or transactions unless granting the benefit aligns with the object and purpose of the relevant treaty provision. en-us Wed, 23 Oct 2024 12:42:05 +0530 Wed, 23 Oct 2024 12:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45658 Diplomatic and consular officials retain existing diplomatic fiscal privileges under international law and bilateral agreements; the Convention does not affect those privileges. Article 7 of the Multilateral Instrument, the Principal Purposes Test, applies and supersedes provisions of the Convention, denying treaty benefits where obtaining them was a principal purpose of arrangements or transactions unless granting the benefit aligns with the object and purpose of the relevant treaty provision. Act-Rules DTAA Wed, 23 Oct 2024 12:42:05 +0530 https://www.taxtmi.com/acts?id=45658