Tax treatment of international civil servants / by Rutsel Silvestre J. Martha.
2010
KZ5272 .M37 2010 (Mapit)
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Author
Title
Tax treatment of international civil servants / by Rutsel Silvestre J. Martha.
Imprint
Leiden ; Boston : Martinus Nijhoff, 2010.
Description
xxix, 333 pages ; 25 cm.
Series
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.
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 323-326) and index.
Location
STA
Call Number
KZ5272 .M37 2010
Language
English
ISBN
9789004178441 hardback alkaline paper
9004178449 hardback alkaline paper
9004178449 hardback alkaline paper
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