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Chapter Summary

This chapter provides an overview of the book which examines yet another aspect of the power to tax which has emerged from the evolution of international law, that of the international civil servant as a special category. The first part of the study will be addressed to the six factors that contribute to the problematic fiscal position of the international civil servant. In second part the principle that the salary and emoluments of international civil servants shall be exempted from national taxes on income is examined by reviewing its conceptual foundations, by establishing its nature as an international obligation of result whose primary obligor is the employing international organization, and by analysing the means developed in practice for discharging the said obligation and their efficacy.

Keywords: international civil servants; international law; tax treatment



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