Tax treatment of international civil servants / by Rutsel Silvestre J. Martha.
What sets the tax treatment of the international civil servants apart are the legal considerations derived from public international law. Often the matter is approached from the perspective of privileges and immunities. However, when regarded as a concern with the equal pay for equal work it boils d...
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Superior document: | Legal aspects of international organization, v. 52 |
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Year of Publication: | 2010 |
Language: | English |
Series: | Legal aspects of international organization ;
52. |
Physical Description: | 1 online resource (368 p.) |
Notes: | Description based upon print version of record. |
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993582156504498 |
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Martha, Rutsel Silvestre J. Tax treatment of international civil servants [electronic resource] / by Rutsel Silvestre J. Martha. Lieden ; Boston : Martinus Nijhoff, 2010. 1 online resource (368 p.) text txt computer c online resource cr Legal aspects of international organization, 0924-4883 ; v. 52 Description based upon print version of record. English What sets the tax treatment of the international civil servants apart are the legal considerations derived from public international law. Often the matter is approached from the perspective of privileges and immunities. However, when regarded as a concern with the equal pay for equal work it boils down to employment conditions that need to be satisfied by international organisations due to the peculiar legal setting in which international civil servants discharge their duties. By adding a perspective from the jurisprudence of international (administrative) tribunals to the current scholarship, the present study – the first of its kind - purports to contribute to a better understanding of the matter of taxation of the salary, emoluments and pensions of employees of international organizations. Purchased from W. Averell Harriman Fund. A gift from W. Averell Harriman, B.A. 1913, LL.D. 1964, for the purchase of books on the subject of international law. 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. International officials and employees Taxation Law and legislation. 90-04-17844-9 Legal aspects of international organization ; 52. |
language |
English |
format |
Electronic eBook |
author |
Martha, Rutsel Silvestre J. |
spellingShingle |
Martha, Rutsel Silvestre J. Tax treatment of international civil servants Legal aspects of international organization, 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. |
author_facet |
Martha, Rutsel Silvestre J. |
author_variant |
r s j m rsj rsjm |
author_sort |
Martha, Rutsel Silvestre J. |
title |
Tax treatment of international civil servants |
title_full |
Tax treatment of international civil servants [electronic resource] / by Rutsel Silvestre J. Martha. |
title_fullStr |
Tax treatment of international civil servants [electronic resource] / by Rutsel Silvestre J. Martha. |
title_full_unstemmed |
Tax treatment of international civil servants [electronic resource] / by Rutsel Silvestre J. Martha. |
title_auth |
Tax treatment of international civil servants |
title_new |
Tax treatment of international civil servants |
title_sort |
tax treatment of international civil servants |
series |
Legal aspects of international organization, |
series2 |
Legal aspects of international organization, |
publisher |
Martinus Nijhoff, |
publishDate |
2010 |
physical |
1 online resource (368 p.) |
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. |
isbn |
1-282-95066-5 9786612950667 90-474-4079-X 90-04-17844-9 |
issn |
0924-4883 ; |
callnumber-first |
K - Law |
callnumber-subject |
KZ - Law of Nations |
callnumber-label |
KZ5272 |
callnumber-sort |
KZ 45272 M37 42010 |
illustrated |
Not Illustrated |
dewey-hundreds |
300 - Social sciences |
dewey-tens |
340 - Law |
dewey-ones |
343 - Military, tax, trade & industrial law |
dewey-full |
343.05/2 |
dewey-sort |
3343.05 12 |
dewey-raw |
343.05/2 |
dewey-search |
343.05/2 |
oclc_num |
700253499 561532552 |
work_keys_str_mv |
AT martharutselsilvestrej taxtreatmentofinternationalcivilservants |
status_str |
n |
ids_txt_mv |
(CKB)2670000000066578 (EBL)635056 (OCoLC)700253499 (SSID)ssj0000443093 (PQKBManifestationID)11299717 (PQKBTitleCode)TC0000443093 (PQKBWorkID)10455635 (PQKB)11111115 (MiAaPQ)EBC635056 (OCoLC)561532552 (nllekb)BRILL9789047440796 (Au-PeEL)EBL635056 (CaPaEBR)ebr10439147 (CaONFJC)MIL295066 (PPN)174401973 (EXLCZ)992670000000066578 |
carrierType_str_mv |
cr |
hierarchy_parent_title |
Legal aspects of international organization, v. 52 |
hierarchy_sequence |
52. |
is_hierarchy_title |
Tax treatment of international civil servants |
container_title |
Legal aspects of international organization, v. 52 |
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1796652773369970688 |
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