Martha, Rutsel Silvestre J.

Tax treatment of international civil servants [electronic resource] / by Rutsel Silvestre J. Martha. - Lieden ; Boston : Martinus Nijhoff, 2010. - xxix, 333 p. - Legal aspects of international organization, v. 52 0924-4883 ; . - Legal aspects of international organization ; 52. .

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.


Electronic reproduction.
Palo Alto, Calif. :
ebrary,
2013.
Available via World Wide Web.
Access may be limited to ebrary affiliated libraries.






International officials and employees--Taxation--Law and legislation.


Electronic books.

KZ5272 / .M37 2010eb

343.05/2