Tax Treatment of International Civil Servants

Download or read book Tax Treatment of International Civil Servants written by Rutsel Silvestre J. Martha and published by BRILL. This book was released on 2009-11-23 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.