Diplomatic and Consular Officers

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....ply and supersede the provisions of this Convention: ARTICLE 10 OF THE MLI - ANTI-ABUSE RULE FOR PERMANENT ESTABLISHMENT SITUATED IN THIRD JURISDICTIONS Paragraph 1 of Article 10 of the MLI Where: a. an enterprise of a [Contracting State] derives income from the other [Contracting State] and the first-mentioned [Contracting State] treats such income as attributable to a per....

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.... Paragraph 1 [of Article 10 of the MLI] shall not apply if the income derived from the other [Contracting State] described in paragraph 1 [of Article 10 of the MLI] is derived in connection with or is incidental to the active conduct of a business carried on through the permanent establishment (other than the business of making, managing or simply holding investments for the enterprise's own acco....

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....[Contracting State] to which a request has been made under the preceding sentence by a resident of the other [Contracting State] shall consult with the competent authority of that other [Contracting State] before either granting or denying the request.   The following paragraph 1 of Article 7 of the MLI [In the Spanish version, the provision of the MLI "applies with respect to" the prov....