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Equity Amongst Members Of International Organizations

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Chapter Summary

In his sixth report to the International Law Commission on the relations between States and international organizations, Special Rapporteur Diaz- Gonzalez points to a link between the doctrine of sovereign equality and the tax treatment of international civil servants. According to the Special Rapporteur, the tax treatment of international organizations and their officials is based on the premise that the reciprocal fiscal immunity which States grant each other is a counterpart of their legal equality. According to the Report of the Council of Europe Sub-Committee on Privileges and Immunities of International Organizations the justification for according exemption from taxation to international organizations was the principle of equality between Member States, i.e. a State ought not to tax other States through the intermediary of an international organization and the host State ought not to derive an undue fiscal advantage from the presence of the organization on its territory.

Keywords: international civil servants; international organization; tax treatment



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