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Efficacy Of The Tax Adjustment Method

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Chapter Summary

The State practice in the implementation of the tax treatment of international civil servants differ widely on the question the tax treatment of the occupational pension of the international civil servant, revealed that this approach leads to an awkward severance of the link between a retired international civil servant and the former employer. The awkwardness results from the fact that there is a suggestion that the duty of the employing organization to respect the principle of equal remunerations ends on the day that an international civil servant retires. It seems that in the Taxation of UNESCO Pensions Case, the organization was not successful explaining the problem because the Tribunal satisfied itself by answering the question of whether its interpretation of the tax exemption clause would lead to a situation of discriminatory taxation.

Keywords: international civil servants; tax adjustment; tax treatment



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