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The Host Countries

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Chapter Summary

It follows from the advisory opinion of the International Court of Justice on the matter concerning Interpretation of the Agreement of 25 March 1951 between the WHO and Egypt that the relations between a host State and an international organization are essentially a body of mutual obligations of co-operation and good faith. The principle that was articulated by the International Court of Justice in the WHO/Egypt case results from the bond between an international organization and its host State, as so aptly described by the Court. The special bond that exists between an international organization and its host country does not require additional or different obligations on the host country with regard to the tax treatment of the institutional income of the staff members of the hosted organization.

Keywords: host country; international civil servants; international organization; tax treatment



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