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Conceptual Foundations

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Chapter Summary

The question to be dealt with in this chapter is whether the various schemes used to ensure that the institutional income of international civil servants are effectively free from national income taxes, are merely means to discharge a pre-existing obligation or are rather constitutive of the right to a tax free income. This question is of great practical relevance because its answer determines the attitude of international organizations towards the issue of the tax treatment of their staff. The question became actual following a series of Judgements of the ILOAT involving the Organisation for the Prohibition of Chemical Weapons (OPCW) and the EPO, in which the ILOAT declared that exemption from national income taxation is an essential condition of international civil service, which international organizations are required to ensure. The chapter also examines the underlying legal situation in each of the cases decided by the ILOAT.

Keywords: ILOAT; internationallegal instruments; international civil servants; international organizations; OPCW



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