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Tax treatment of international civil servants

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Hovedforfatter: Martha, Rutsel Silvestre J.
Institution som forfatter: ebrary, Inc
Format: Electronisk eBog
Sprog:engelsk
Udgivet: Lieden ; Boston : Martinus Nijhoff, 2010.
Serier:Legal aspects of international organization ; 52.
Fag:
International officials and employees > Taxation > Law and legislation.
Electronic books.
Online adgang:An electronic book accessible through the World Wide Web; click to view
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Indholdsfortegnelse:
  • 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.

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