STAFF ASSESSMENT AND TAX EQUALIZATION FUND

Staff assessment and the Tax Equalization Fund

(iv) Staff assessment and the Tax Equalization Fund

V. ADJUSTMENT OF BALANCES IN THE TAX EQUALIZATION FUND

Note 15. United Nations Tax Equalization Fund (statement XV)

ICSC had also made recommendations regarding staff assessment and the Tax Equalization Fund.

OF THE UNITED NATIONS PEACE KEEPING OPERATIONS Staff assessment and the Tax Equalization Fund

Such reimbursements for taxes paid are reported as expenditure by the Tax Equalization Fund.

At 31 December 2004, a cumulative surplus of the Tax Equalization Fund had reached 87.8 million.

(e) Such sums as may be necessary to enable the Tax Equalization Fund to meet current commitments pending the accumulation of credits such advances shall be repaid as soon as credits are available in the Tax Equalization Fund

(e) Such sums as may be necessary to enable the Tax Equalization Fund to meet current commitments pending the accumulation of credits such advances shall be repaid as soon as credits are available in the Tax Equalization Fund

(e) Such sums as may be necessary to enable the Tax Equalization Fund to meet current commitments pending the accumulation of credits such advances shall be repaid as soon as credits are available in the Tax Equalization Fund

(e) Such sums as may be necessary to enable the Tax Equalization Fund to meet current commitments pending the accumulation of credits such advances shall be repaid as soon as credits are available in the Tax Equalization Fund

Accordingly, staff assessment has been reduced in order to achieve a reduction in the Tax Equalization Fund.

(l) Report of the Secretary General on staff assessment and the Tax Equalization Fund A 48 932.

28. For activities and programmes funded from voluntary contributions, the link to the Tax Equalization Fund does not apply.

(o) Report of the Secretary General on the question of staff assessment and the Tax Equalization Fund (A 48 932)

Information System assets and liabilities as at 31 December 1993 . 168 Statement XV. United Nations Tax Equalization Fund income and

Such consolidations were carried out, however, independently of their impact on the resources of the Tax Equalization Fund, and the balance of the Fund grew as a result.

Tax Equalization Fund A fund maintained by, for example, the United Nations, which is used for reimbursement of national taxes levied on United Nations income for some staff members.

It would be desirable to review the rates of staff assessment used to generate income for the Tax Equalization Fund every two years.

Schedule 15.1 United Nations Tax Equalization Fund income and expenditure for peace keeping operations for the biennium 1992 1993 ended 31 December 1993 . 171

F. Standard Rules on the Equalization of

If the appropriations request from the Secretary General was approved, the United States would be required to pay approximately 1.6 million into the Tax Equalization Fund.

Over the past few years incomes of the Tax Equalization Fund have consistently exceeded the requirements for reimbursements to staff members subject to United States income taxes.

You know, you want equalization across the country.

The income from staff assessment shall be credited to the Tax Equalization Fund in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955

The income from staff assessment shall be credited to the Tax Equalization Fund in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955

as income from staff assessment and will be credited to the Tax Equalization Fund established by the General Assembly in its resolution 973 (X) of 15 December 1955.

It noted that the General Assembly apos s request for a review of the staff assessment rates had been made in the context of the Tax Equalization Fund.

(b) The income from staff assessment shall be credited to the Tax Equalization Fund in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955

2. The income from staff assessment shall be credited to the Tax Equalization Fund in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955

2. The income from staff assessment shall be credited to the Tax Equalization Fund in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955

(b) The income from staff assessment shall be credited to the Tax Equalization Fund in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955

2. The income from staff assessment shall be credited to the Tax Equalization Fund in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955

(b) The income from staff assessment shall be credited to the Tax Equalization Fund in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955

(b) The income from staff assessment shall be credited to the Tax Equalization Fund in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955

(b) The income from staff assessment shall be credited to the Tax Equalization Fund in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955

2. The income from staff assessment shall be credited to the Tax Equalization Fund in accordance with the provisions of General Assembly resolution 973 (X) of 15 December 1955

Progress towards the equalization of opportunities for persons with disabilities

205. The Commission noted that a scale that would result in reducing the staff assessment income by approximately 10 per cent would meet the resource requirements of the Tax Equalization Fund.

14. To achieve the desired equity among Member States, the General Assembly, by its resolution 973 (X) of 15 December 1955, established the Tax Equalization Fund as from 1 January 1956.

As the audited financial statements for the biennium 1990 1991 showed, the United States share of the Tax Equalization Fund had a surplus of income over expenditure of more than 12 million.

The mechanisms of staff assessment and the Tax Equalization Fund, together with the system for reimbursement of taxes levied by Member States on United Nations emoluments, operate effectively to achieve those principles.

In relation to occupational pension schemes, equalization was already in place.