Tax Equalization

A/RES/160(II)No PDF available

Who created this mandate?

A Resolution of the General Assembly, published in 1948.

What other versions does this mandate have?

2 versions · 1947–1948

1948A/RES/160(II)Tax EqualizationLatestCompare with previous version
1947A/RES/78(I)Tax Equalization

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What subjects does this mandate have?

4 topics

Double Taxation Income Tax Staff Assessment Tax Reimbursement

What does this mandate say?

5 operative paragraphs

That Members which have not acceded to the Convention on Privileges and Immunities are requested to take the neces;;ary legislative action to do so in order to exempt their nationals employed by the United Nations from national income taxation;

That t:1e Secretary-General is requested to prepare and submit to the next regular session of the General Assembly a Staff Contributions Plan in accordance with the recommendations of the Advisory Committee (document A/396);

That, pending granting tax exemption, Members are requested to grant relief from double taxation to their nationals employed by the United Nations;

That the Secretary-General is invited to omit from all future personnel contracts any clause which binds the Organization to refund national income taxation in the absence of annual authorization by the General Assembly;

That, in order to achieve equality among staff members, the Secretary-General is authorized to reimburse staff members for national taxes paid on salaries and allowances received from the United Nations during the years 1946, 1947 and 1948,and 1 See Resolutions adopted by the General Assembly va1e 25.

Ibid., page 14.

'See Resolutions adopted by the General Assembly during the second part of its first session, page 139.

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