DIPLOMATIC AGENTS AND CONSULAR OFFICERS. 1. Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions of consular posts, and of permanent missions to international organizations under the general rules of international law or under the provisions of special agreements. 2. Notwithstanding the provisions of 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 Convention 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 or capital as are residents of that State. 3. The Convention shall not apply to international organizations, to organs or officials thereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State, being present in a Contracting State and not liable in one of the Contracting State to the same obligations in relation to tax on their total income or capital as are residents of that State.
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Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
DIPLOMATIC AGENTS AND CONSULAR OFFICERS. 1. Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions missions, of members of consular posts, and of members of permanent missions to international organizations under the general rules of international law or under the provisions of special agreements.
2. Notwithstanding the provisions of 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 Convention 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 or and capital as are residents of that State.
3. The Convention shall not apply to international organizations, to organs or officials thereof t hereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State, being present in a Contracting State and not liable in one of the Contracting State to the same obligations in relation to tax on their total income or and capital as are residents of that State.
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Samples: Double Tax Agreement
DIPLOMATIC AGENTS AND CONSULAR OFFICERS. 1. Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions missions, of members of consular posts, and of members of permanent missions to international organizations under the general rules of international law or under the provisions of special agreements.
2. Notwithstanding the provisions of 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 Convention 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 or and capital as are residents of that State.
3. The Convention shall not apply to international organizations, to organs or officials thereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State, being present in a Contracting State and not liable in one of the Contracting State to the same obligations in relation to tax on their total income or and capital as are residents of that State.
Appears in 1 contract
Samples: Double Tax Agreement
DIPLOMATIC AGENTS AND CONSULAR OFFICERS. 1. Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions of members of consular posts, and members of permanent missions to international organizations under the general rules of international law or under the provisions of special agreements.
2. Notwithstanding the provisions of 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 deemed, for the purposes of the Convention this Convention, 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 or on capital as are residents of that State.
3. The Convention shall not apply to international organizations, to organs or officials thereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State, being present in a Contracting State and not liable in one of the Contracting State to the same obligations in relation to tax on their total income or and capital as are residents of that State.
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