Common use of DIPLOMATIC AND CONSULAR OFFICIALS Clause in Contracts

DIPLOMATIC AND CONSULAR OFFICIALS. 1. Nothing in this Convention shall affect the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special agreements. 2. In so far as, on account of fiscal privileges granted to diplomatic or consular officials under the general rules of international law or under the provisions of special international treaties, income or capital is not subject to tax in the receiving State, the right to tax shall be reserved to the sending State. 3. For the purposes of the Convention, persons who are members of a diplomatic or consular mission of a Contracting State in the other Contracting State or in a third State and who are nationals of the sending State shall be deemed to be residents of the sending State if they are submitted therein to the same obligations in respect of taxes on income and capital as are residents of that State. 4. The Convention shall not apply to International Organisations, to organs or officials thereof and to persons who are members of a diplomatic or consular mission of a third State, being present in a Contracting State and not treated in either Contracting State as residents in respect of taxes on income and capital.

DIPLOMATIC AND CONSULAR OFFICIALS. 1. Nothing in this Convention shall affect the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special agreements. 2. In so far as, on account of owing to fiscal privileges granted to diplomatic or and consular officials under the general rules of international law or under the provisions of special international treaties, income or capital is not subject to tax in the receiving State, the right to tax shall be reserved to the sending State. 3. For the purposes of the this Convention, persons who are members of a diplomatic or consular mission of a Contracting State in the other Contracting State or in a third State and who are nationals of the sending State shall be deemed to be residents of the sending State if they are submitted subject therein to the same obligations in respect of taxes on income and capital as are residents of that State. 4. The Convention shall not apply to International Organisationsinternational organizations, to organs or and officials thereof and to persons who are who, being members of a diplomatic or consular mission missions of a third StateStates, being are present in a Contracting State and are not treated in as residents of either Contracting State as residents in respect of taxes on income and capitalincome.

DIPLOMATIC AND CONSULAR OFFICIALS. (1. ) Nothing in this Convention shall affect the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special agreements. (2. ) In so far as, on account of due to fiscal privileges granted to diplomatic or consular officials under the general rules of international law or under the provisions of special international treaties, income or capital is not subject to tax in the receiving State, the right to tax shall be reserved to the sending State. (3. ) For the purposes of the this Convention, persons an individual who are members is a member of a diplomatic or consular mission of a Contracting State in the other Contracting State or in a third State and who are nationals is a national of the sending State State, shall be deemed to be residents a resident of the sending State if they are submitted he is subject therein to the same obligations in respect of taxes on income and capital as are residents of that State. (4. The ) This Convention shall not apply to International Organisationsinternational organisations, to organs or officials thereof and nor to persons who are members of a diplomatic or consular mission of a third State, being State when they are present in a Contracting State and are not treated in as residents of either Contracting State as residents in with respect of to taxes on income and capitalincome.