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Article 27 - MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS

U.S. Income Tax Treaty — Technical Explanation 1996 · 2026-10-03 edition · updated 2026-10-04 · United States

-96­

TURKEY 284

SuO. No. 6(1998)

   Article 27 confirms that any fiscal privileges to which

members of diplomatic missions or consular posts are entitled

under general provisions of international law or under special
agreements will apply notwithstanding any provisions to the

contrary in the Convention. The agreements referred to include

any bilateral agreements, such as consular conventions, that
affect the taxation of diplomats and consular officials and any
multilateral agreements dealing with these issues, such as the
Vienna Convention on Diplomatic Relations and the Vienna Conven­

tion on Consular Relations. This Article is consistent with the provisions of paragraph 2 of Article 1 (Personal Scope).

   The saving clause of paragraph 3 of Article 1 (Personal
Scope) does not apply, by virtue of the exceptions in subpara­

graph 4 b) of Article 1, 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.

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