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The Zero Sum Game

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Chapter Summary

By regarding the issue of the tax treatment of the international civil servant from the perspective of the fundamental right to equal remuneration for equal work, and thus removing the subject matter from the realm of the privileges and immunities, it became clear that whether or not States grant and honour tax exemption to international civil servants, does not affect their entitlement to measures that neutralise the effects of national taxes on their institutional income. Indeed, the evolution of the jurisprudence of the international administrative tribunals clearly shows that international organizations are expected to find means to neutralise the effects of national taxes and that lack of cooperation from Member States is a problem for the organization, but cannot stand in the way of honouring the principle.

Keywords: international civil servants; international organizations; United Nations

10.1163/ej.9789004178441.i-338.62
/content/books/10.1163/ej.9789004178441.i-338.62
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