Tax treatment of international civil servants / by Rutsel Silvestre J. Martha.
Leiden ; Boston : Martinus Nijhoff, 2010.
xxix, 333 pages ; 25 cm.
Legal aspects of international organization. 0924-4883 ; 52.
Formatted Contents Note
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.
Bibliography, etc. Note
Includes bibliographical references (pages -326) and index.
KZ5272 .M37 2010
9789004178441 hardback alkaline paper 9004178449 hardback alkaline paper