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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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DT: Yugoslavia: 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 the provisions of paragraph (1) of Article 4, an individual who is a member of a diplomatic, consular or permanent mission which is situated in a Contracting State and who is subject to tax in that State only if he derives income from sources therein, shall not be deemed to be a resident of that State.