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Tax Treatment of International Civil Servants
Rutsel Silvestre J. Martha
出版BRILL, 2009-11-23
主題Business & Economics / International / GeneralLaw / InternationalLaw / Government / General
ISBN904744079X9789047440796
URLhttp://books.google.com.hk/books?id=r_R5DwAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋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.