Selected legal opinions of the secretariats of the United Nations and related intergovernmental organizations

Privileges and immunities granted to United Nations officials—Convention on the Privileges and Immunities of the United Nations, 1946—General Assembly resolution 78 (1) of 7 December 1946—United Nations officials exempted from taxation on their salaries regardless of their nationality—Equality of treatment for all officials of the Organization to whom such immunity is granted—Only staff recruited locally and assigned to hourly rates may be subject to taxation—Direct assessment imposed on salaries of United Nations officials viewed as comparable to national income taxes—Social security and social insurance fees deemed to constitute taxation

Related Subject(s): International Law and Justice