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Tax treatment of international civil servants

by Martha, Rutsel Silvestre J.
Additional authors: ebrary, Inc.
Series: Legal aspects of international organization, 0924-4883 ; . v. 52 Published by : Martinus Nijhoff, (Lieden ; | Boston :) Physical details: xxix, 333 p.
Subject(s): International officials and employees -- Taxation -- Law and legislation. | Electronic books.
Year: 2010
Online resources:
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Includes bibliographical references and index.

Independence of international civil servants -- The impact of the national jurisdiction to tax -- Independent functioning of international organizations -- Equity amongst members of international organizations -- The principle of equality of treatment -- Limitations of the double taxation relief method -- Conceptual foundations -- Its nature -- The international organization -- The members -- The host countries -- Authority to determine the personal scope -- The personal scope of the obligation -- Taxes covered -- Income covered -- National fiscal benefits -- The zero sum game -- Efficacy of the tax exemption method -- Efficacy of the tax equalization method -- Efficacy tax reimbursment method -- Efficacy of the tax adjustment method.

Electronic reproduction. Palo Alto, Calif. : ebrary, 2013. Available via World Wide Web. Access may be limited to ebrary affiliated libraries.

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