Activities of extraterritorial organizations and bodies

Entities under ISIC 99 typically qualify as Exempt Persons under Article 4. Forensic scrutiny focuses on the 'Business Activity' threshold; if the organization engages in trade or business for profit outside its diplomatic mandate, that specific income stream may lose immunity and be treated as a Taxable Person.

Audit Red Flag

Commercial revenue generation through non-sovereign activities such as leasing surplus real estate to private commercial tenants

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