Tax treatment of international civil servants

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書目詳細資料
主要作者: Martha, Rutsel Silvestre J.
企業作者: ebrary, Inc
格式: 電子 電子書
語言:英语
出版: Lieden ; Boston : Martinus Nijhoff, 2010.
叢編:Legal aspects of international organization ; 52.
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書本目錄:
  • 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.