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Chapter Summary

This chapter discusses the obligation to ensure that the institutional income of an international civil servant is free from national taxation rests upon the organization that he serves. There exists ample evidence that the tax treatment due to international civil servants is better understood if it is regarded as an obligation of result. Various means are available to the organization to accomplish that result; however these means are not necessarily mutually exclusive. This chapter shows that sometimes, organizations need to recur to a mixed of those methods, or even add an auxiliary instrument, in order to discharge their obligation. The methods are broadly classified as: the exemption method, the tax equalization method, the reimbursement method, and the tax adjustment method.

Keywords: exemption method; international civil servants; international organizations; national taxation; reimbursement method; tax adjustment method; tax equalization method



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