Chapter DT10326

Published date20 May 2016
Record NumberDT10326

(1) Nothing in this Convention shall affect the fiscal privileges of members ofdiplomatic or consular missions under the general rules of international law or under theprovisions of special agreements.

(2) Insofar as, by reason of the fiscal privileges from which members of diplomatic orconsular missions benefit under the general rules of international law or under theprovisions of special international agreements, income is not taxable in the accreditedState, the right of assessment shall be retained by the accrediting State.

(3) For the purposes of this Convention the members of a diplomatic or consular missionof a Contracting State accredited in the other Contracting State or in a third State whoare...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT