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Vol 23 No 5 May/June 2018

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Cover of Drafting Commercial Agreements

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Tax Treatment of International Civil Servants

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ISBN13: 9789004178441
Published: November 2009
Publisher: Brill Nijhoff
Country of Publication: The Netherlands
Format: Hardback
Price: £143.00



Despatched in 12 to 14 days.

What 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.

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Subjects:
Taxation