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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.
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The following paragraph 1 of Article 7 of the MLI replaces paragraph 5 of Article 12 of this Convention and paragraph 3 of Article 20 of this Convention
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ARTICLE 7 OF THE MLI – PREVENTION OF TREATY ABUSE
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(Principal purposes test provision)
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Notwithstanding any provisions of [the Convention], a benefit under [the Convention] shall not be granted in respect of an item of income or capital if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these circumstances would be in accordance with the object and purpose of the relevant provisions of [the Convention].
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The following paragraph 4 of Article 7 of the MLI applies to paragraph 1 of Article 7 of the MLI
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ARTICLE 7 OF THE MLI – PREVENTION OF TREATY ABUSE
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Where a benefit under [the Convention] is denied to a person under [paragraph 1 of Article 7 of the MLI] the competent authority of the [Contracting State] that would otherwise have granted this benefit shall nevertheless treat that person as being entitled to this benefit, or to different benefits with respect to a specific item of income or capital, if such competent authority, upon request from that person and after consideration of the relevant facts and circumstances, determines that such benefits would have been granted to that person in the absence of the transaction or arrangement. The competent authority of the [Contracting State] to which a request has been made under this paragraph by a resident of the other [Contracting State] shall consult with the competent authority of that other [Contracting State] before rejecting the request.