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HMRC internal manual

Double Taxation Relief Manual

DT: Tunisia: double taxation agreement, Article 26: Diplomatic and consular officials


(1) Nothing in this Convention shall affect the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special agreements.

(2) Notwithstanding paragraph (1) of Article 4, an individual who is a member of a diplomatic, consular or permanent mission of a Contracting State which is situated in the other Contracting State and who is subject to tax in that other State only if he derives income from sources therein, shall not be deemed for the purposes of this Convention to be a resident of that other State.