Tax treatment of international civil servants /:
What sets the tax treatment of the international Civil servants apart are the legal considerations derived from public international law. Often the matter is approached from the perspective of privileges and immunities. However, when regarded as a concern within the context of equal pay for equal wo...
Gespeichert in:
1. Verfasser: | |
---|---|
Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Leiden ; Boston :
Martinus Nijhoff,
2010.
|
Schriftenreihe: | Legal aspects of international organization ;
52. |
Schlagworte: | |
Online-Zugang: | Volltext |
Zusammenfassung: | What sets the tax treatment of the international Civil servants apart are the legal considerations derived from public international law. Often the matter is approached from the perspective of privileges and immunities. However, when regarded as a concern within the context of equal pay for equal work it boils down to employment conditions that need to be satisfied by international organisations due to the peculiar legal setting in which international civil servants discharge their duties. By adding a perspective from the jurisprudence of international (administrative) tribunals to the current. |
Beschreibung: | 1 online resource (xxix, 333 pages) |
Bibliographie: | Includes bibliographical references (pages 323-326) and index. |
ISBN: | 9789047440796 904744079X 1282950665 9781282950665 9786612950667 6612950668 |
Internformat
MARC
LEADER | 00000cam a2200000 a 4500 | ||
---|---|---|---|
001 | ZDB-4-EBA-ocn700253499 | ||
003 | OCoLC | ||
005 | 20241004212047.0 | ||
006 | m o d | ||
007 | cr cnu---unuuu | ||
008 | 110203s2010 ne ob 001 0 eng d | ||
040 | |a N$T |b eng |e pn |c N$T |d CDX |d EBLCP |d E7B |d OCLCQ |d YDXCP |d OCLCQ |d OCLCO |d DEBSZ |d OCLCQ |d AZK |d JBG |d AGLDB |d MOR |d PIFAG |d ZCU |d MERUC |d OCLCQ |d U3W |d STF |d WRM |d OCLCQ |d VTS |d CEF |d ICG |d VT2 |d AU@ |d OCLCQ |d WYU |d TKN |d LEAUB |d DKC |d OCLCQ |d M8D |d OCLCQ |d OCLCO |d OCLCQ |d AJS |d OCLCQ |d QGK |d OCLCQ |d OCLCL | ||
016 | 7 | |a 20798325 |2 bccb | |
019 | |a 961539777 |a 962634321 |a 1259157651 | ||
020 | |a 9789047440796 |q (electronic bk.) | ||
020 | |a 904744079X |q (electronic bk.) | ||
020 | |a 1282950665 | ||
020 | |a 9781282950665 | ||
020 | |a 9786612950667 | ||
020 | |a 6612950668 | ||
020 | |z 9789004178441 | ||
020 | |z 9004178449 | ||
024 | 7 | |a 10.1163/ej.9789004178441.i-338 |2 doi | |
035 | |a (OCoLC)700253499 |z (OCoLC)961539777 |z (OCoLC)962634321 |z (OCoLC)1259157651 | ||
050 | 4 | |a KZ5272 |b .M37 2010eb | |
072 | 7 | |a LAW |x 068000 |2 bisacsh | |
082 | 7 | |a 343.05/2 |2 22 | |
049 | |a MAIN | ||
100 | 1 | |a Martha, Rutsel Silvestre J. |0 http://id.loc.gov/authorities/names/n88249863 | |
245 | 1 | 0 | |a Tax treatment of international civil servants / |c by Rutsel Silvestre J. Martha. |
260 | |a Leiden ; |a Boston : |b Martinus Nijhoff, |c 2010. | ||
300 | |a 1 online resource (xxix, 333 pages) | ||
336 | |a text |b txt |2 rdacontent | ||
337 | |a computer |b c |2 rdamedia | ||
338 | |a online resource |b cr |2 rdacarrier | ||
490 | 1 | |a Legal aspects of international organization ; |v v. 52 | |
504 | |a Includes bibliographical references (pages 323-326) and index. | ||
505 | 0 | |a Independence of international civil servants -- The impact of the national jurisdiction to tax -- Independent functioning of international organizations -- Equity amongst members of international organizations -- The principle of equality of treatment -- Limitations of the double taxation relief method -- Conceptual foundations -- Its nature -- The international organization -- The members -- The host countries -- Authority to determine the personal scope -- The personal scope of the obligation -- Taxes covered -- Income covered -- National fiscal benefits -- The zero sum game -- Efficacy of the tax exemption method -- Efficacy of the tax equalization method -- Efficacy tax reimbursment method -- Efficacy of the tax adjustment method. | |
588 | 0 | |a Print version record. | |
520 | |a What sets the tax treatment of the international Civil servants apart are the legal considerations derived from public international law. Often the matter is approached from the perspective of privileges and immunities. However, when regarded as a concern within the context of equal pay for equal work it boils down to employment conditions that need to be satisfied by international organisations due to the peculiar legal setting in which international civil servants discharge their duties. By adding a perspective from the jurisprudence of international (administrative) tribunals to the current. | ||
546 | |a English. | ||
650 | 0 | |a International officials and employees |x Taxation |x Law and legislation. | |
650 | 7 | |a LAW |x Military. |2 bisacsh | |
758 | |i has work: |a Tax treatment of international civil servants (Text) |1 https://id.oclc.org/worldcat/entity/E39PCFRwXbmHWbpkhY94R3B8wd |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
776 | 0 | 8 | |i Print version: |a Martha, Rutsel Silvestre J. |t Tax treatment of international civil servants. |d Leiden ; Boston : Martinus Nijhoff, 2010 |z 9789004178441 |w (DLC) 2009030266 |w (OCoLC)428895739 |
830 | 0 | |a Legal aspects of international organization ; |v 52. |0 http://id.loc.gov/authorities/names/n42015186 | |
856 | 4 | 0 | |l FWS01 |p ZDB-4-EBA |q FWS_PDA_EBA |u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=351185 |3 Volltext |
938 | |a Coutts Information Services |b COUT |n 17156920 |c 192.00 USD | ||
938 | |a EBL - Ebook Library |b EBLB |n EBL635056 | ||
938 | |a ebrary |b EBRY |n ebr10439147 | ||
938 | |a EBSCOhost |b EBSC |n 351185 | ||
938 | |a YBP Library Services |b YANK |n 3589362 | ||
994 | |a 92 |b GEBAY | ||
912 | |a ZDB-4-EBA | ||
049 | |a DE-863 |
Datensatz im Suchindex
DE-BY-FWS_katkey | ZDB-4-EBA-ocn700253499 |
---|---|
_version_ | 1816881750546055168 |
adam_text | |
any_adam_object | |
author | Martha, Rutsel Silvestre J. |
author_GND | http://id.loc.gov/authorities/names/n88249863 |
author_facet | Martha, Rutsel Silvestre J. |
author_role | |
author_sort | Martha, Rutsel Silvestre J. |
author_variant | r s j m rsj rsjm |
building | Verbundindex |
bvnumber | localFWS |
callnumber-first | K - Law |
callnumber-label | KZ5272 |
callnumber-raw | KZ5272 .M37 2010eb |
callnumber-search | KZ5272 .M37 2010eb |
callnumber-sort | KZ 45272 M37 42010EB |
callnumber-subject | KZ - Law of Nations |
collection | ZDB-4-EBA |
contents | Independence of international civil servants -- The impact of the national jurisdiction to tax -- Independent functioning of international organizations -- Equity amongst members of international organizations -- The principle of equality of treatment -- Limitations of the double taxation relief method -- Conceptual foundations -- Its nature -- The international organization -- The members -- The host countries -- Authority to determine the personal scope -- The personal scope of the obligation -- Taxes covered -- Income covered -- National fiscal benefits -- The zero sum game -- Efficacy of the tax exemption method -- Efficacy of the tax equalization method -- Efficacy tax reimbursment method -- Efficacy of the tax adjustment method. |
ctrlnum | (OCoLC)700253499 |
dewey-full | 343.05/2 |
dewey-hundreds | 300 - Social sciences |
dewey-ones | 343 - Military, tax, trade & industrial law |
dewey-raw | 343.05/2 |
dewey-search | 343.05/2 |
dewey-sort | 3343.05 12 |
dewey-tens | 340 - Law |
discipline | Rechtswissenschaft |
format | Electronic eBook |
fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>04127cam a2200601 a 4500</leader><controlfield tag="001">ZDB-4-EBA-ocn700253499</controlfield><controlfield tag="003">OCoLC</controlfield><controlfield tag="005">20241004212047.0</controlfield><controlfield tag="006">m o d </controlfield><controlfield tag="007">cr cnu---unuuu</controlfield><controlfield tag="008">110203s2010 ne ob 001 0 eng d</controlfield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">N$T</subfield><subfield code="b">eng</subfield><subfield code="e">pn</subfield><subfield code="c">N$T</subfield><subfield code="d">CDX</subfield><subfield code="d">EBLCP</subfield><subfield code="d">E7B</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">YDXCP</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">DEBSZ</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">AZK</subfield><subfield code="d">JBG</subfield><subfield code="d">AGLDB</subfield><subfield code="d">MOR</subfield><subfield code="d">PIFAG</subfield><subfield code="d">ZCU</subfield><subfield code="d">MERUC</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">U3W</subfield><subfield code="d">STF</subfield><subfield code="d">WRM</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">VTS</subfield><subfield code="d">CEF</subfield><subfield code="d">ICG</subfield><subfield code="d">VT2</subfield><subfield code="d">AU@</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">WYU</subfield><subfield code="d">TKN</subfield><subfield code="d">LEAUB</subfield><subfield code="d">DKC</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">M8D</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">AJS</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">QGK</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCL</subfield></datafield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">20798325</subfield><subfield code="2">bccb</subfield></datafield><datafield tag="019" ind1=" " ind2=" "><subfield code="a">961539777</subfield><subfield code="a">962634321</subfield><subfield code="a">1259157651</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789047440796</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">904744079X</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1282950665</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781282950665</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9786612950667</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">6612950668</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9789004178441</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9004178449</subfield></datafield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1163/ej.9789004178441.i-338</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)700253499</subfield><subfield code="z">(OCoLC)961539777</subfield><subfield code="z">(OCoLC)962634321</subfield><subfield code="z">(OCoLC)1259157651</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">KZ5272</subfield><subfield code="b">.M37 2010eb</subfield></datafield><datafield tag="072" ind1=" " ind2="7"><subfield code="a">LAW</subfield><subfield code="x">068000</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="082" ind1="7" ind2=" "><subfield code="a">343.05/2</subfield><subfield code="2">22</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">MAIN</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Martha, Rutsel Silvestre J.</subfield><subfield code="0">http://id.loc.gov/authorities/names/n88249863</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Tax treatment of international civil servants /</subfield><subfield code="c">by Rutsel Silvestre J. Martha.</subfield></datafield><datafield tag="260" ind1=" " ind2=" "><subfield code="a">Leiden ;</subfield><subfield code="a">Boston :</subfield><subfield code="b">Martinus Nijhoff,</subfield><subfield code="c">2010.</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource (xxix, 333 pages)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Legal aspects of international organization ;</subfield><subfield code="v">v. 52</subfield></datafield><datafield tag="504" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references (pages 323-326) and index.</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">Independence of international civil servants -- The impact of the national jurisdiction to tax -- Independent functioning of international organizations -- Equity amongst members of international organizations -- The principle of equality of treatment -- Limitations of the double taxation relief method -- Conceptual foundations -- Its nature -- The international organization -- The members -- The host countries -- Authority to determine the personal scope -- The personal scope of the obligation -- Taxes covered -- Income covered -- National fiscal benefits -- The zero sum game -- Efficacy of the tax exemption method -- Efficacy of the tax equalization method -- Efficacy tax reimbursment method -- Efficacy of the tax adjustment method.</subfield></datafield><datafield tag="588" ind1="0" ind2=" "><subfield code="a">Print version record.</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">What sets the tax treatment of the international Civil servants apart are the legal considerations derived from public international law. Often the matter is approached from the perspective of privileges and immunities. However, when regarded as a concern within the context of equal pay for equal work it boils down to employment conditions that need to be satisfied by international organisations due to the peculiar legal setting in which international civil servants discharge their duties. By adding a perspective from the jurisprudence of international (administrative) tribunals to the current.</subfield></datafield><datafield tag="546" ind1=" " ind2=" "><subfield code="a">English.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">International officials and employees</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation.</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">LAW</subfield><subfield code="x">Military.</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="758" ind1=" " ind2=" "><subfield code="i">has work:</subfield><subfield code="a">Tax treatment of international civil servants (Text)</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PCFRwXbmHWbpkhY94R3B8wd</subfield><subfield code="4">https://id.oclc.org/worldcat/ontology/hasWork</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Print version:</subfield><subfield code="a">Martha, Rutsel Silvestre J.</subfield><subfield code="t">Tax treatment of international civil servants.</subfield><subfield code="d">Leiden ; Boston : Martinus Nijhoff, 2010</subfield><subfield code="z">9789004178441</subfield><subfield code="w">(DLC) 2009030266</subfield><subfield code="w">(OCoLC)428895739</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Legal aspects of international organization ;</subfield><subfield code="v">52.</subfield><subfield code="0">http://id.loc.gov/authorities/names/n42015186</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-4-EBA</subfield><subfield code="q">FWS_PDA_EBA</subfield><subfield code="u">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=351185</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">Coutts Information Services</subfield><subfield code="b">COUT</subfield><subfield code="n">17156920</subfield><subfield code="c">192.00 USD</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">EBL - Ebook Library</subfield><subfield code="b">EBLB</subfield><subfield code="n">EBL635056</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">ebrary</subfield><subfield code="b">EBRY</subfield><subfield code="n">ebr10439147</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">EBSCOhost</subfield><subfield code="b">EBSC</subfield><subfield code="n">351185</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">YBP Library Services</subfield><subfield code="b">YANK</subfield><subfield code="n">3589362</subfield></datafield><datafield tag="994" ind1=" " ind2=" "><subfield code="a">92</subfield><subfield code="b">GEBAY</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-EBA</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
id | ZDB-4-EBA-ocn700253499 |
illustrated | Not Illustrated |
indexdate | 2024-11-27T13:17:41Z |
institution | BVB |
isbn | 9789047440796 904744079X 1282950665 9781282950665 9786612950667 6612950668 |
language | English |
oclc_num | 700253499 |
open_access_boolean | |
owner | MAIN DE-863 DE-BY-FWS |
owner_facet | MAIN DE-863 DE-BY-FWS |
physical | 1 online resource (xxix, 333 pages) |
psigel | ZDB-4-EBA |
publishDate | 2010 |
publishDateSearch | 2010 |
publishDateSort | 2010 |
publisher | Martinus Nijhoff, |
record_format | marc |
series | Legal aspects of international organization ; |
series2 | Legal aspects of international organization ; |
spelling | Martha, Rutsel Silvestre J. http://id.loc.gov/authorities/names/n88249863 Tax treatment of international civil servants / by Rutsel Silvestre J. Martha. Leiden ; Boston : Martinus Nijhoff, 2010. 1 online resource (xxix, 333 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Legal aspects of international organization ; v. 52 Includes bibliographical references (pages 323-326) and index. Independence of international civil servants -- The impact of the national jurisdiction to tax -- Independent functioning of international organizations -- Equity amongst members of international organizations -- The principle of equality of treatment -- Limitations of the double taxation relief method -- Conceptual foundations -- Its nature -- The international organization -- The members -- The host countries -- Authority to determine the personal scope -- The personal scope of the obligation -- Taxes covered -- Income covered -- National fiscal benefits -- The zero sum game -- Efficacy of the tax exemption method -- Efficacy of the tax equalization method -- Efficacy tax reimbursment method -- Efficacy of the tax adjustment method. Print version record. What sets the tax treatment of the international Civil servants apart are the legal considerations derived from public international law. Often the matter is approached from the perspective of privileges and immunities. However, when regarded as a concern within the context of equal pay for equal work it boils down to employment conditions that need to be satisfied by international organisations due to the peculiar legal setting in which international civil servants discharge their duties. By adding a perspective from the jurisprudence of international (administrative) tribunals to the current. English. International officials and employees Taxation Law and legislation. LAW Military. bisacsh has work: Tax treatment of international civil servants (Text) https://id.oclc.org/worldcat/entity/E39PCFRwXbmHWbpkhY94R3B8wd https://id.oclc.org/worldcat/ontology/hasWork Print version: Martha, Rutsel Silvestre J. Tax treatment of international civil servants. Leiden ; Boston : Martinus Nijhoff, 2010 9789004178441 (DLC) 2009030266 (OCoLC)428895739 Legal aspects of international organization ; 52. http://id.loc.gov/authorities/names/n42015186 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=351185 Volltext |
spellingShingle | Martha, Rutsel Silvestre J. Tax treatment of international civil servants / Legal aspects of international organization ; Independence of international civil servants -- The impact of the national jurisdiction to tax -- Independent functioning of international organizations -- Equity amongst members of international organizations -- The principle of equality of treatment -- Limitations of the double taxation relief method -- Conceptual foundations -- Its nature -- The international organization -- The members -- The host countries -- Authority to determine the personal scope -- The personal scope of the obligation -- Taxes covered -- Income covered -- National fiscal benefits -- The zero sum game -- Efficacy of the tax exemption method -- Efficacy of the tax equalization method -- Efficacy tax reimbursment method -- Efficacy of the tax adjustment method. International officials and employees Taxation Law and legislation. LAW Military. bisacsh |
title | Tax treatment of international civil servants / |
title_auth | Tax treatment of international civil servants / |
title_exact_search | Tax treatment of international civil servants / |
title_full | Tax treatment of international civil servants / by Rutsel Silvestre J. Martha. |
title_fullStr | Tax treatment of international civil servants / by Rutsel Silvestre J. Martha. |
title_full_unstemmed | Tax treatment of international civil servants / by Rutsel Silvestre J. Martha. |
title_short | Tax treatment of international civil servants / |
title_sort | tax treatment of international civil servants |
topic | International officials and employees Taxation Law and legislation. LAW Military. bisacsh |
topic_facet | International officials and employees Taxation Law and legislation. LAW Military. |
url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=351185 |
work_keys_str_mv | AT martharutselsilvestrej taxtreatmentofinternationalcivilservants |