DT4175 - DT: Bulgaria: double taxation agreement, Article 26: Members of diplomatic and consular missions


  1. Nothing in this Convention shall affect the fiscal privileges of members of diplomatic or consular missions 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 Convention, an individual who is a member of the diplomatic, consular or permanent mission of a Contracting State or of any third State which is situated in the other Contracting State and who is subject to tax in that other Contracting State only if he derives income from sources therein, shall not be deemed to be a resident of that other State.