Article 28 · members of diplomatic or permanent missions and consular posts

- (1) Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic or permanent missions or consular posts under the general rules of international law or under the provisions of special agreements.

- (2) Notwithstanding the provisions of paragraph (1) of Article 4 of this Agreement, an individual who is a member of a diplomatic or permanent mission or consular post of a Contracting State or of any third state which is situated in the other Contracting State or who is an official of an international organisation, and any member of the family of such an individual, shall not be deemed to be a resident of the other State for the purposes of this Agreement if he is subject to tax on income or capital gains in that other State only if he derives income or capital gains from sources therein.

The following paragraph 1 of Article 7 of the MLI replaces paragraph (7) and paragraph (8) of Article 10 of this Agreement, paragraph (9) and paragraph (10) of Article 11 of this Agreement and paragraph (8) and paragraph (9) of Article 12 of this Agreement:

Article of the MLI — prevention of treaty abuse.

(Principal purposes test provision).

Notwithstanding any provisions of [this Agreement], a benefit under [this Agreement] 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 [this Agreement].

The following paragraph 4 of Article 7 of the MLI replaces paragraph (7) and paragraph (8) of Article 10 of this Agreement, paragraph (9) and paragraph (10) of Article 11 of this Agreement and paragraph (8) and paragraph (9) of Article 12 of this Agreement:

Article 7 of the MLI — prevention of treaty abuse.

Where a benefit under [this Agreement] is denied to a person under provisions of [paragraph 1 of Article 7 of the MLI] that deny all or part of the benefits that would otherwise be provided under [this Agreement] where the principal purpose or one of the principal purposes of any arrangement or transaction, or of any person concerned with an arrangement or transaction, was to obtain those benefits, 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.