LEADER 03535nam 2200613 a 450 001 9910826173703321 005 20200520144314.0 010 $a1-282-95066-5 010 $a9786612950667 010 $a90-474-4079-X 024 7 $a10.1163/ej.9789004178441.i-338 035 $a(CKB)2670000000066578 035 $a(EBL)635056 035 $a(OCoLC)700253499 035 $a(SSID)ssj0000443093 035 $a(PQKBManifestationID)11299717 035 $a(PQKBTitleCode)TC0000443093 035 $a(PQKBWorkID)10455635 035 $a(PQKB)11111115 035 $a(MiAaPQ)EBC635056 035 $a(OCoLC)561532552 035 $a(nllekb)BRILL9789047440796 035 $a(Au-PeEL)EBL635056 035 $a(CaPaEBR)ebr10439147 035 $a(CaONFJC)MIL295066 035 $a(PPN)174401973 035 $a(EXLCZ)992670000000066578 100 $a20090722d2010 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aTax treatment of international civil servants$b[electronic resource] /$fby Rutsel Silvestre J. Martha 210 $aLieden ;$aBoston $cMartinus Nijhoff$d2010 215 $a1 online resource (368 p.) 225 1 $aLegal aspects of international organization,$x0924-4883 ;$vv. 52 300 $aDescription based upon print version of record. 311 $a90-04-17844-9 320 $aIncludes bibliographical references and index. 327 $aIndependence 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. 330 $aWhat sets the tax treatment of the international civil servants apart are the legal considerations derived from public international law. Often the matter is approached from the perspective of privileges and immunities. However, when regarded as a concern with the equal pay for equal work it boils down to employment conditions that need to be satisfied by international organisations due to the peculiar legal setting in which international civil servants discharge their duties. By adding a perspective from the jurisprudence of international (administrative) tribunals to the current scholarship, the present study ? the first of its kind - purports to contribute to a better understanding of the matter of taxation of the salary, emoluments and pensions of employees of international organizations. 410 0$aLegal aspects of international organization ;$v52. 606 $aInternational officials and employees$xTaxation$xLaw and legislation 615 0$aInternational officials and employees$xTaxation$xLaw and legislation. 676 $a343.05/2 700 $aMartha$b Rutsel Silvestre J$0676003 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910826173703321 996 $aTax treatment of international civil servants$94016832 997 $aUNINA