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Member of Diplomatic Mission and Consular Posts – Article 28.

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June 9, 2021 |

4 mins read

Article 28 – Member of Diplomatic Mission and Consular Posts

ARTICLE 29– INDIA USA TREATY

Nothing in this Convention
shall affect the fiscal privileges
of diplomatic agents or consular offices
under the general rules of international law or
under the provisions of special agreements.

CHARACTERISTICS

  • Not related to tax matters
  • Provides protection to fiscal privileges of diplomatic agents or consular offices  under the general rules of international law
  • If provision of DTAA are more beneficial, can opt for them
  • No new rights created under Article 28
  • Fiscal privilege could be defined under Treaty else meaning in general parlance should apply

FISCAL PRIVILEGE UNDER INTERNATIONAL LAW

Fiscal privilege under international law

ARTICLE 34 OF 1961 VIENNA CONVENTION – DIPLOMATIC RELATIONS

ARTICLE 34 OF 1961 VIENNA CONVENTION – DIPLOMATIC RELATIONS

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ARTICLE 49 OF THE 1963 VIENNA CONVENTION – WHO ALL ARE EXEMPT ?

ARTICLE 49 OF THE 1963 VIENNA CONVENTION – WHO ALL ARE EXEMPT ?

ARTICLE 49 OF THE 1963 VIENNA CONVENTION

ARTICLE 49 OF THE 1963 VIENNA CONVENTION

OTHER POINTS

  1. Residence to be determined under Domestic laws of contracting states, not Treaty.
  2. Suitable clause to avoid double non-taxation.
  3. Exemption available u/s 10(6) to embassy officials/ high commission, consulate , commission or trade representation officials.
  4. Both salary and pension of the UN employees is exempt from tax in India.

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Arinjay Jain

Bio of author

Arinjay is a Chartered Accountant with more than 20 years of post-qualification experience. He worked as Director, in the M&A Tax Division at KPMG in India. Presently, he is advising several MNCs in UAE on Economic Substance Regulations and impact of the UAE Corporate Tax Law on their business and clients across globe on International Tax issues . He is a well recognised Trainer of International Tax and UAE Corporate Tax. The areas of service include the following : - Advise and Compliance relating to International Tax Issues; Advise relating to UAE Corporate Tax Issues; Advise and Compliance relating to UAE Economic Substance Regulations; Advise and Compliance relating to Indian Income Tax Issues; Other connected matters from a Regulatory perspective.

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