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Limitations Of The Double Taxation Relief Method

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Chapter Summary

The taxation of international civil servants by the host country was also studied by the Council of Europe's Sub-Committee on Privileges and Immunities of International Organizations, which acknowledged that such systems would have the advantage of causing all officials carrying out their duties in the same country to be taxed in accordance with a single system thus ensuring equality of treatment between them, at least in that State. One would assume that the effects of national taxation, i.e. double taxation, can be relieved through the numerous bilateral double taxation conventions existing between States since the end of the nineteenth century. By concluding double taxation conventions, countries agree to restrict their substantive fiscal law reciprocally, to the effect that in those situations in which the substantive tax law is expected to overlap, the contracting parties decide which of them shall be bound to withdraw its tax claim.

Keywords: double taxation; international civil servants; international organization



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