ARTICLE 30

Members of Diplomatic Missions and Consular Posts

Paragraph 1 provides that any fiscal privileges to which diplomatic or consular officials are entitled under general provisions of international law or under special agreements will apply notwithstanding any provisions to the contrary in the Convention. If, however, because of such privileges, income or capital is not taxed in the receiving State, paragraph 2 grants to the sending State the right to tax the income or capital.

Under paragraph 3, an individual who is a member of a diplomatic mission or consular post of a Contracting State, whether situated in the other Contracting State or in a third State, will be deemed to be a resident of the sending State if two conditions are met:

(1) in accordance with international law, the individual is not subject to tax in the receiving State in respect of income from sources outside that State or in respect of capital situated outside that State, and

(2) the individual is liable to tax in the sending State on worldwide income and capital in the same manner as residents of that State.

Residence as determined under this paragraph will apply notwithstanding any result to the contrary from the application to such individual of the rules of Article 4 (Residence).

The saving clause of subparagraph (a) of Paragraph I of the Protocol does not apply to override any benefits of this Article available to an individual who is neither a citizen of the United States nor has immigrant status there.

Paragraph 4 clarifies that the Convention does not apply to international organizations or to organs or officials of such organizations, or to members of diplomatic missions or consular posts of third States present in a Contracting State if such persons are not liable to the income or capital tax obligations of residents in either Contracting State.