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Efficacy Of The Tax Exemption Method

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Chapter Summary

The review of the exemption method in the light of the principle of equal work for equal pay, as opposed to its traditional qualification as a privilege and immunity resulted during the League of Nations era, that the assimilation of international civil servants with diplomats for the purpose of their tax treatment resulted to be both an overshoot and insufficient at the same time. The functional approach to the tax exemption of international civil servants that emerged after the Second World War is certainly better suited, particularly because one of the reasons for developing this approach is precisely the concerns with the issue of equal treatment of staff. The reluctance and sometimes even the refusal of some countries to exempt the institutional income of their citizens and permanent residents is clearly based on the idea that no citizen should enjoy any tax privilege.

Keywords: international civil servants; tax exemption; tax treatment



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