Tax treatment of international civil servants / by Rutsel Silvestre J. Martha.
2010
KZ5272 .M37 2010 (Map It)
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Details
Author
Title
Tax treatment of international civil servants / by Rutsel Silvestre J. Martha.
Published
Leiden ; Boston : Martinus Nijhoff, 2010.
Call Number
KZ5272 .M37 2010
ISBN
9789004178441 (hbk. : alk. paper)
9004178449 (hbk. : alk. paper)
9004178449 (hbk. : alk. paper)
Description
xxix, 333 pages ; 25 cm.
System Control No.
(OCoLC)428895739
Bibliography, etc. Note
Includes bibliographical references (pages [323]-326) and index.
Record Appears in
Table of Contents
List of Abbreviations
Table of Cases
Table of Legal Opinions
Pt. I
The Problem
Ch. 1
Independence of International Civil Servants
9
Ch. 2
The Impact of the National Jurisdiction to Tax
21
Ch. 3
Independent Functioning of International Organizations
29
Ch. 4
Equity Amongst Members of International Organizations
33
Ch. 5
The Principle of Equality of Treatment
43
Ch. 6
Limitations of the Double Taxation Relief Method
53
Pt. II
The Obligation
Ch. 7
Conceptual Foundations
65
Ch. 8
Its Nature
87
Ch. 9
The International Organization
185
Ch. 10
The Members
195
Ch. 11
The Host Countries
201
Pt. IV
The Personal Scope of the Obligation
Ch. 12
Authority to Determine the Personal Scope
207
Ch. 13
The Personal Scope of the Obligation
217
Pt. V
The Object of the Obligation
Ch. 14
Taxes Covered
243
Ch. 15
Income Covered
263
Ch. 16
National Fiscal Benefits
295
Concluding Remarks
Ch. 17
The Zero Sum Game
309
Ch. 18
Efficacy of the Tax Exemption Method
315
Ch. 19
Efficacy of the Tax Equalization Method
317
Ch. 20
Efficacy Tax Reimbursement Method
319
Ch. 21
Efficacy of the Tax Adjustment Method
321
Selected Bibliography
323
Index
327