Diplomatic Officials' Fiscal Privileges Protected Under Article 29 of UK Double Tax Avoidance Agreement
Article 29 of the Double Tax Avoidance Agreement (DTAA) between the UK and another Contracting State addresses the fiscal privileges of diplomatic and consular officials. It states that these privileges are not affected by the convention, adhering to international law or special agreements. Additionally, a diplomatic, consular, or permanent mission member from one Contracting State, who is taxed in the other State only on income sourced there, is not considered a resident of that other State for the purposes of this convention.
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