Article 28. DIPLOMATIC AGENTS AND CONSULAR OFFICERS

U.S. Income Tax Treaty — Ukraine Technical Explanation – 1994 · 2026-10-03 edition · updated 2026-10-04 · United States

This Article confirms that any fiscal privileges to which

members of diplomatic or consular missions are entitled under the general provisions of international law or under special agreements will apply, notwithstanding any provisions of this Convention. This Article protects the fiscal privileges of technical staff and other employees of such missions as well as those with diplomatic status.

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▸Contents — U.S. Income Tax Treaty — Ukraine Technical Explanation – 1994

U.S. Income Tax Treaty — Ukraine Technical Explanation – 1994

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