Article 26: Privileges and Immunities
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(1)
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Within the
scope of activities authorized by this Convention, the Organization and its
property shall be exempt in all States Parties to this Convention from all
national income and direct national property taxation and from customs duties
on communication satellites and components and parts for such satellites to
be launched for use in the INMARSAT space segment. Each Party undertakes to
use its best endeavours to bring about, in accordance with the applicable
domestic procedure, such further exemption from income and direct property
taxation and customs duties as is desirable, bearing in mind the particular
nature of the Organization.
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(2)
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All
Signatories acting in their capacity as such, except the Signatory designated
by the Party in whose territory the headquarters is located, shall be exempt
from national taxation on income earned from the Organization in the
territory of that Party.
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(3)
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(a)
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As soon as
possible after the entry into force of this Convention, the Organization
shall conclude, with any Party in whose territory the Organization
establishes its headquarters, other offices or installations, an agreement to
be negotiated by the Council and approved by the Assembly, relating to the
privileges and immunities of the Organization, its Director General, its
staff, or experts performing missions for the Organization and of
representatives of Parties and Signatories whilst in the territory of the
host Government for the purpose of exercising their functions.
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(b)
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The
agreement shall be independent of this Convention and shall terminate by
agreement between the host Government and the Organization or if the
headquarters of the Organization are moved from the territory of the host
Government.
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(4)
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All Parties
other than a Party which has concluded an agreement referred to in paragraph
(3) shall as soon as possible after the entry into force of this Convention
conclude a Protocol on the privileges and immunities of the Organization, its
Director General, its staff, of experts performing missions for the Organization
and of representatives of Parties and Signatories whilst in the territory of
Parties for the purposes of exercising their functions. The Protocol shall be
independent of this Convention and shall prescribe the conditions for its
termination.
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