DT6525 - DT: Egypt: double taxation agreement, Article 26: Diplomatic and consular officials
- 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.
- Notwithstanding paragraph (1) of Article 4, an individual who
is a member of the diplomatic, consular or permanent mission of a
Contracting State which is situated in the other Contracting State
and who is subject to tax in that other State only if he derives
income from sources therein, shall not be deemed to be a resident
of that other State.
