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Article 28, DIPLOMATIC AND CONSULAR OFFICERS

U.S. Income Tax Treaty — Technical Explanation - 1976 · 2026-10-03 edition · updated 2026-10-04 · United States

This Article provides that nothing in the Convention will affect the fiscal privileges of diplomatic and consular officials under the general rules of international law or under the provisions of special agreements, This is merely a special case of the general rule provided in paragraph (2) of Article 6 (General Rules of Taxation).

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▸Contents — U.S. Income Tax Treaty — Technical Explanation - 1976

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