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The Impact Of The National Jurisdiction To Tax

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Chapter Summary

The question of concern in the present study is how the international civil servant is affected by the exercise of national jurisdiction to tax. To properly understand the issue of the tax treatment of international civil servants, it is necessary to take the doctrine of the jurisdiction to tax as the point of departure and place the practice with regard to the tax treatment of international civil servants in the context of their putative independence. National taxation clearly constitutes a major challenge to the independence of international civil servants, particularly the independence of organizations to fix the remuneration of their staff members. A brief explanation of the doctrine of jurisdiction to tax under international law should help to understand this concern.

Keywords: international civil servants; national jurisdiction; tax treatment



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