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National Fiscal Benefits

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Chapter Summary

There exists a remarkable consensus between national courts and the international courts and tribunals that the main rationale for the exemption of international civil servants from 'effective' national taxation of their institutional income also militates against them having it both ways. This is particularly the case in those circumstances where a tax benefit hinges on either the presence of a taxable income or on the absence of income of one partner in what is viewed as an economic unit for the purposes of taxation or social security benefits. The tax on income from immovable assets is calculated on the basis of the cadastral income of the property to which it relates.

Keywords: international civil servants; national fiscal benefits



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