Tax Equalization - Staff Assessment
(1,489 words)

paragraph 137 in volume 1, chapter 8, Finance and Administration

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Following difficulties arising from the exemptions from national income tax granted by the General Convention on the Privileges and Immunities of the United Nations and the inability of some countries to grant this exemption to their own nationals, in 1948 the General Assembly introduced a system of staff assessment broadly corresponding to national income-tax. Under this scheme, all salaries, wages, overtime and night-diffe…

Cite this page
Malcolm N. Shaw, “Tax Equalization - Staff Assessment”, in: Rosenne's Law and Practice of the International Court: 1920-2015. Consulted online on 17 February 2019 <>
First published online: 2017
First print edition: 20161001

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