Artikel 15 Overeenkomst tussen het Koninkrijk der Nederlanden en de Verenigde Staten van Amerika tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht

Article 15 Diplomatic and consular officials (1) Nothing in this Convention shall affect the fiscal privileges of diplomatic or consular officials or officials of international organizations under the general rules of international law or under the provisions of special agreements. (2) Insofar as such privileges prevent the imposition of tax in the receiving State, the right to tax shall be reserved to the country in whose service the persons concerned exercised their functions or in the case of international officials the country of citizenship, and notwithstanding any other provisions of this Convention such persons shall not be deemed to be domiciled in the receiving State.