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1. Nothing in this Agreement shall affect the fiscal privileges of members of a diplomatic mission, a consular post or an interna- tional organisation under the general rules of international law or under the provisions of special agreements.
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2. Insofar as, to the extent that, due to fiscal privileges granted to diplomatic agents or consular officers under the general rules of international law or under the provisions of special internation- al agreements, items of income or capital are not subject to tax in the receiving State, the sending State shall have the right to tax such items of income or capital.
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3. Notwithstanding the provisions of Article 4, an individual who is a member of a diplomatic mission, a consular post or a permanent mission of a Contracting State which is situated in the other Contracting State or in a third State shall be deemed for the purposes of this Agreement to be a resident of the sending State if: (a) in accordance with international law he is not liable to tax in the receiving State in respect of items of income from sources outside that State, and (b) he is liable in the sending State to the same obligations in relation to tax on his total income or on capital as are resi- dents of that State.
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4. This Agreement shall not apply to international organisa- tions, to organs or officials thereof, and to members of a diplo- matic mission or consular post of a third State and persons relat- ed to them, being present in a Contracting State but not being treated in either Contracting State for purposes of taxes on income and on capital as residents are treated.