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- W2108129620 abstract "Taking the United Nations, its specialized agencies and the EC as a focal point, this article looks at the fiscal position of international organizations and their officials vis-à-vis their host state. Firstly, the fiscal privileges are examined from a theoretical point of view, after which a number of cases are analyzed in which international organizations and their host state differed in their views on the application of the aforementioned privileges. From a broader perspective, this study explores the watercourse of standards which have sprung on the international level down to their application in daily life. A particular type of provision -concerning the fiscal immunities of an international organization and its officialscontained in a particular type of multilateral convention, dealing with the status, privileges and immunities of international organizations and their officials, is followed down to its application on the national level." @default.
- W2108129620 created "2016-06-24" @default.
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- W2108129620 date "1993-04-01" @default.
- W2108129620 modified "2023-09-25" @default.
- W2108129620 title "International Organizations and Their Officials: to Tax or not to Tax?" @default.
- W2108129620 doi "https://doi.org/10.1017/s0922156500001631" @default.
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