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HMRC internal manual

Double Taxation Relief Manual

DT: Trinidad and Tobago: double taxation agreement, Article 27: Diplomatic agents and consular officials

(1) Nothing in this Convention shall affect the fiscal privileges of members ofdiplomatic or permanent missions or consular posts under the general rules ofinternational law or under the provisions of special agreements.

(2) Notwithstanding the provisions of paragraph (1) of Article 4, an individual who is amember of the diplomatic or permanent mission or consular post of a Contracting State orany third State which is situated in the other Contracting State and who is subject to taxin that other State only if he derives income from sources therein, shall not be deemed tobe a resident of that other State.