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The Personal Scope Of The Obligation

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Chapter Summary

There are certain international organizations whose work force consists, for a large part, of personnel seconded from national administrations. INTERPOL is a case in point. According to the description provided by the international administrative tribunals, a secondment implies that the staff member is posted away from his original establishment of origin, but retains the right to return to his establishment at the end of the period of secondment. A recurrent issue is the question of the taxation of the institutional income of nationals or residents, specifically the so-called locally recruited staff. The question as to whether the principle of exemption from national taxes also applies to the pension payments by international organizations to retired personnel, is a highly debated issue. There are at least two aspects to this question that demand consideration.

Keywords: international organizations; INTERPOL; secondment



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