Tax treatment of international civil servants / by Rutsel Silvestre J. Martha.

• Superior document: Legal aspects of international organization, v. 52
• Author: ProQuest (Firm); Martha, Rutsel Silvestre J.
• TeilnehmendeR: ProQuest (Firm)
• Year of Publication: 2010
• Language: English
• Series: Legal aspects of international organization ; 52.
• Physical Description: xxix, 333 p.

Table of Contents

• 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.