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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 27

Members of Diplomatic Missions and Consular Posts

(1) The provisions of this Convention shall not affect the tax privileges granted to members of diplomatic missions and consular posts under the general rules of international law or under the provisions of special agreements.

(2) Notwithstanding the provisions of Article 4, any individual who is a member of a diplomatic mission or consular post of a Contracting State, situated in the other Contracting State or in a third-party State, and who is a national of the accrediting State, shall be considered, for the purposes of this Convention, a resident of the accrediting State, if such person is subject, in the accrediting State, to the same duties in tax matters in respect of income, as residents of such State.

(3) This Convention shall not apply to international organizations or their organs and to officers who are members of a diplomatic mission or consular post of a third-party State, provided that they are present on the territory of a Contracting State and are not subjected in a Contracting State to the same duties in tax matters, in respect of income, as residents of such State.