Tax treatment of international civil servants
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| Autor principal: | |
|---|---|
| Autor Corporativo: | |
| Formato: | Recurso Electrónico livro electrónico |
| Idioma: | inglês |
| Publicado em: |
Lieden ; Boston :
Martinus Nijhoff,
2010.
|
| Colecção: | Legal aspects of international organization ;
52. |
| Assuntos: | |
| Acesso em linha: | An electronic book accessible through the World Wide Web; click to view |
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Sumário:
- 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.