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HMRC internal manual

Double Taxation Relief Manual

DT: Thailand: double taxation agreement, Article 22: Diplomatic and consular privileges

(I) Nothing in this Convention shall affect the fiscal privileges of diplomatic orconsular officials under the general rules of international law or under the provisions ofspecial agreements.

(2) Notwithstanding paragraph (1) of Article 4, an individual who is a member of thediplomatic, consular or permanent mission of a Contracting State or any third State whichis situated in the other Contracting State and who is within the scope of the ViennaConvention shall not be treated as a resident of that other State.