Common use of DIPLOMATIC AGENTS AND CONSULAR OFFICERS Clause in Contracts

DIPLOMATIC AGENTS AND CONSULAR OFFICERS. 1. Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements. 2. Notwithstanding Article 4, an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State which is situated in the other Contracting State or in a third State shall be deemed for the purposes of the Agreement to be a resident of the sending State if he is liable in the sending State to the same obligations in relation to tax on his total income as are residents of that sending State.

DIPLOMATIC AGENTS AND CONSULAR OFFICERS. 1. Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements. 2. Notwithstanding paragraph 1 of Article 4, an individual who is a member of a diplomatic missiondiplomatic, consular post or permanent mission of a Contracting State one of the States which is situated in the other Contracting State or in a third State, and who is subject to tax in the other State or in that third State only if he derives income from sources therein, shall be deemed for the purposes of the Agreement to be a resident of the sending State if he is liable in the sending State to the same obligations in relation to tax on his total income as are residents of that sending State.