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Chapter Summary

The fact that as a matter of law, the obligation to ensure that the institutional income of international civil servants is exempted from national taxation rests on the organizations that employ them does not mean that the members of the organizations have no obligations with respect to the tax treatment of international civil servants. The duty to display a constructive attitude towards international organizations and their agents that is implied in the membership of such organizations does not by itself prescribe a specific form of tax treatment of international civil servants, but contains the elements necessary. The conclusion or accession to a treaty - whether a general convention or special bilateral arrangement- that prescribes such an exemption, is deemed to be a means through which Member States discharge their duty to display a constructive attitude towards international organizations and their agents.

Keywords: international civil servants; international organizations



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