LEADER 03569nam 2200625 a 450 001 9910459582703321 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(PPN)174401973 035 $a(Au-PeEL)EBL635056 035 $a(CaPaEBR)ebr10439147 035 $a(CaONFJC)MIL295066 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 608 $aElectronic books. 615 0$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 $a9910459582703321 996 $aTax treatment of international civil servants$92118850 997 $aUNINA LEADER 01208nam a2200265 i 4500 001 991001090159707536 008 090727s2009 it b 0 ita d 020 $a8814149690 020 $a9788814149696 035 $ab13958951-39ule_inst 040 $aSet. Economia - SAGA$bita 082 04$a346.450926 245 10$aBanche, consumatori e tutela del risparmio :$bservizi di investimento, market abuse e rapporti bancari /$cStefano Ambrosini, Paolo Giovanni Demarchi (a cura di) ; prefazione di Paolo Montalenti 260 $aMilano :$bGiuffrè,$c2009 300 $aXIX, 564 p.$c24 cm 650 04$aRisparmio$xTutela 650 04$aBanche$xResponsabilità 700 1 $aDemarchi, Paolo Giovanni$eauthor$4http://id.loc.gov/vocabulary/relators/aut$0289805 700 1 $aAmbrosini, Stefano$eauthor$4http://id.loc.gov/vocabulary/relators/aut$0149686 907 $a.b13958951$b02-04-14$c04-03-11 912 $a991001090159707536 945 $aLE025 ECO 346 AMB02.01$g1$i2025000239944$lle025$nProf. Capobianco$o-$pE52.00$q-$rl$s- $t0$u12$v12$w12$x0$y.i15246103$z29-03-11 996 $aBanche, consumatori e tutela del risparmio$91441350 997 $aUNISALENTO 998 $ale025$b04-03-11$cm$da $e-$fita$git $h0$i0 LEADER 00888nam0 22002171i 450 001 UON00180025 005 20231205103128.1 100 $a20030730d1987 |0itac50 ba 101 $aita 102 $aIT 105 $a|||| 1|||| 200 1 $aDalla bottega alla fabbrica$ela fenomenologia industriale nelle province venet e tra Cinquecento e Novecento$fGiovanni Zalin 210 $atrice$d1987 - 367 p. ; 24 cm. 606 $aVENETO$xIndustria$xStoria$xSec. 16-19.$3UONC036734$2FI 700 1$aZALIN$bGiovanni$3UONV103142$0173479 801 $aIT$bSOL$c20240220$gRICA 899 $aSIBA - SISTEMA BIBLIOTECARIO DI ATENEO$2UONSI 912 $aUON00180025 950 $aSIBA - SISTEMA BIBLIOTECARIO DI ATENEO$dSI III STORIAEUR D A 1192 $eSI SC 19009 5 1192 996 $aDalla bottega alla fabbrica$9630251 997 $aUNIOR