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.