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Efficacy Tax Reimbursement Method

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Chapter Summary

The shortcomings of the tax exemption method, including when it is combined with a system of staff assessment/internal tax, provide the explanation for the recourse to the method of tax reimbursement. With the exception of the Mesch saga in the ADBAT, the tax reimbursement has proven to be very efficient particularly because of the availability of competent international administrative tribunals that could develop a comprehensive doctrine to guide the international organizations concerned and give protection to the individuals involved. Financing the resulting gap from the regular budget of the organization will trigger the issue of equity amongst members of international organizations, but cannot serve as a basis for denying the staff member concerned the full reimbursement.

Keywords: international organizations; tax reimbursement method

10.1163/ej.9789004178441.i-338.65
/content/books/10.1163/ej.9789004178441.i-338.65
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