HMRC internal manual

Double Taxation Relief Manual

DT15374 - DT: Philippines: double taxation agreement, Article 25: Diplomatic 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) This Convention shall not apply to International Organisations, to organs or officialsthereof and to persons who are members of a diplomatic, consular or permanent mission of athird State, being present in a Contracting State and who are not liable in eitherContracting State to the same obligations in relation to tax on their total world incomeas are residents thereof.