TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Wednesday, December 30, 2009

Tax Treatment of International Civil Servants

Servants Rutsel Silvestre J. Martha (General Counsel, International Fund for Agricultural Development) has published Tax Treatment of International Civil Servants (Martinus Nijhoff Publishers 2010).  Here is the abstract:

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.

(Hat Tip: Jacob Cogan.)

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