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Independence Of International Civil Servants

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Chapter Summary

The first factor that contributes to the need for special consideration of the fiscal status of employees of international organizations emanates from the fact that international civil servants should be able to perform their functions without any form of legislative, executive or judicial interference by any State. Exposure of international civil servants to the national jurisdiction of any country, including the tax jurisdiction, is believed to compromise this independence. The nature of the functions of the international civil servant is not comparable with that of a diplomat, and therefore calls for a separate set of principles and rules concerning their tax treatment.

Keywords: international civil servant; international law; tax treatment



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