Tax treatment of international civil servants
By: by Rutsel Silvestre J. Martha.
Series: Legal aspects of international organization -- v. 52; Legal aspects of international organization -- 52.
Publisher: Martinus Nijhoff
Published: 2010
Place of publication: Lieden; Boston
Language: eng
Number of pages: 333
ISBN-13: 9789004178441
Subjects: International officials and employees -- Taxation -- Law and legislation
Notes: Includes bibliographical references (p. [323]-326) and index.
Table of contents: title: Independence of international civil servants; title: The impact of the national jurisdiction to tax; title: Independent functioning of international organizations; title: Equity amongst members of international organizations; title: The principle of equality of treatment; title: Limitations of the double taxation relief method; title: Conceptual foundations; title: Its nature; title: The international organization; title: The members; title: The host countries; title: Authority to determine the personal scope; title: The personal scope of the obligation; title: Taxes covered; title: Income covered; title: National fiscal benefits; title: The zero sum game; title: Efficacy of the tax exemption method; title: Efficacy of the tax equalization method; title: Efficacy tax reimbursment method; title: Efficacy of the tax adjustment method.