United Nations Mandate RegistryBeta Version
UN Secretariat ViewUN System ViewFocal points
(opens in new tab)
  • (opens in new tab)
  • (opens in new tab)
  • (opens in new tab)
  • (opens in new tab)
  • (opens in new tab)
Donate (opens in new tab)
  • A-Z Site Index (opens in new tab)
  • Contact (opens in new tab)
  • Copyright (opens in new tab)
  • FAQ (opens in new tab)
  • Fraud Alert (opens in new tab)
  • Privacy Notice (opens in new tab)
  • Terms of Use (opens in new tab)

Tax Equalization

A/RES/160(II)View PDF

Who adopted this document and its mandates?

A Resolution of the General Assembly, published in 1948.

What other versions does this mandate have?

2 versions · 1947–1948
YearSymbolTitleWord lengthText similarity
1948
A/RES/160(II)

Tax Equalization

2971%Compare
1947
A/RES/78(I)

Tax Equalization

105–

What subjects does this mandate have?

4 subjects
Double TaxationIncome TaxStaff AssessmentTax Reimbursement

What’s in this document?

5 operative paragraphs
1
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;
2
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);
3
That, pending granting tax exemption, Members are requested to grant relief from double taxation to their nationals employed by the United Nations;
4
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;
5
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.
during the first part of its first session, resolution 22(1),
pendant la premierc partie de sa prerniere session, resolution 22 ( [), page 25.
pe11d::rnt la secondc partic de sa premiere session, page 139.
XII. CHJLDREN's t\1,1,ow,\Nn:, \Nll Eot'('·\Tlo.,;
'-~! L biDEMNITf:s l'Ol"R CHARGES DE l'AMILLE ET I"IDE\I 1' rrh, ,,, ,t·1, FR.\Is o'i•:TPIJE GRANl,;

Table of contents

No headings found in this document.