Abstract

The International Criminal Police Organization, better known as Interpol, concluded a new Headquarters Agreement with France in 2008 considerably enhancing its status and making good the major shortcomings in the previous Agreement concluded in 1982. It notably settles the questions of the VAT refund on property transactions and of the taxation of Interpol officials by the "effective rate" practice. It also brings an original touch to the question of the supervision of the Organization’s files, by no longer mentioning the Commission for the Control of Interpol’s Files, which is now fully integrated into its legal and institutional structure.

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