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M v. Cantonal Appeals Commission of Berne
Published online by Cambridge University Press: 01 January 2021
Abstract
International organizations — Immunity — Officials — United Nations — Second category officials — Fiscal exemption — Switzerland-United Nations Headquarters Agreement, 1946, Article V, Section 15(b) — Vienna Convention on Diplomatic Relations, 1961, Articles 34 and 38 — Whether exemption extends to Swiss nationals domiciled abroad — Advance tax deduction — Reimbursement for various categories of exempted persons — Expert attached to Office of Technical Cooperation for work in Gabon — Entitlement to reimbursement
Diplomatic relations — Immunity — Vienna Convention on Diplomatic Relations, 1961 — The law of Switzerland
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- © Cambridge University Press 1987