Cookies Policy

This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies.

I accept this policy

Find out more here

Independent Functioning Of International Organizations

Brill’s MyBook program is exclusively available on BrillOnline Books and Journals. Students and scholars affiliated with an institution that has purchased a Brill E-Book on the BrillOnline platform automatically have access to the MyBook option for the title(s) acquired by the Library. Brill MyBook is a print-on-demand paperback copy which is sold at a favorably uniform low price.

Access this chapter

+ Tax (if applicable)

Chapter Summary

The independent functioning of international organizations and their officials, says the International Court of Justice, must be respected by all States including the State of nationality and the State of residence; they should abstain from any measure that interferes with such functioning. In other words, ne impediatur official. The general view is that national taxation of the institutional income of the international civil servant impacts on the operation of the principle of ne impediatur official. The study prepared by the United Nations' Secretariat on the practice of the organization, its specialized agencies and the International Atomic Energy Agency concerning their status, privileges and immunities for the International Law Commission, lends support for the view that if left unaddressed, the exercise of the national jurisdiction to tax, can significantly impact on the international organizations' freedom to select the best possible staff.

Keywords: international civil servant; International Organization; ne impediatur official



Can't access your account?
  • Tools

  • Add to Favorites
  • Printable version
  • Email this page
  • Recommend to your library

    You must fill out fields marked with: *

    Librarian details
    Your details
    Why are you recommending this title?
    Select reason:
    Tax Treatment of International Civil Servants — Recommend this title to your library
  • Export citations
  • Key

  • Full access
  • Open Access
  • Partial/No accessInformation