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Taxes Covered

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Chapter Summary

As far as concerns the material scope of the obligation to ensure that the institutional income of international civil servants is exempt from national taxations, a threefold delimitation is required: a) what taxes does it cover, b) what income falls within the notion of institutional income, and c) are countries required to take the institutional income into account when extending tax benefits? This chapter addresses these questions. The underlying question is, however, what constitutes a tax? This question is further complicated by the two layers that comprise the obligation to ensure that the institutional income is free from national taxation.

Keywords: international civil servants; taxes



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