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.
Dr Rutsel S.J. Martha is the General Counsel and Director of Legal Affairs of the International Fund for Agricultural Development (IFAD), a UN specialized agency based in Rome. He has published extensively on international law, including
The Jurisdiction to Tax in International Law (Kluwer, 1989).
Government lawyers and private practitioners dealing with the taxation of international civil servants, the international lawyers servicing international organizations, tax scholars and scholars of the law of internatiol organizations