DT: Ivory Coast: double taxation agreement, Article 27: Diplomatic agents and consular officials
(1) Nothing in this Convention shall affect the fiscal privileges of members ofdiplomatic or consular missions under the general rules of international law or under theprovisions of special agreements.
(2) Insofar as, by reason of the fiscal privileges from which members of diplomatic orconsular missions benefit under the general rules of international law or under theprovisions of special international agreements, income is not taxable in the accreditedState, the right of assessment shall be retained by the accrediting State.
(3) For the purposes of this Convention the members of a diplomatic or consular missionof a Contracting State accredited in the other Contracting State or in a third State whoare nationals of the accrediting State, shall be considered as residents of theaccrediting State if they are subject to the same obligations there, regarding incometaxes, as residents of the said State.
(4) This Convention shall not apply to international organisations, their organs andofficials nor to persons who, as members of a diplomatic or consular mission of a thirdState, are present in a Contracting State and are not deemed to be residents of eitherContracting State in respect of taxes on income.