Tax Treatment of International Civil Servants
著者
書誌事項
Tax Treatment of International Civil Servants
(Legal aspects of international organization, v. 52)
Martinus Nijhoff, 2010
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注記
Bibliography: p. [323]-326
Includes index
内容説明・目次
内容説明
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 with the 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 scholarship, the present study - the first of its kind - purports to contribute to a better understanding of the matter of taxation of the salary, emoluments and pensions of employees of international organizations.
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