Working Group on Taxation of Certain International Employees
- 1952 - 1957 (Creation)
Level of description
Extent and medium
Name of creator
The AC/30 chronological series contains the records of the Working Group on Taxation of Certain International Employees. The Working Group was created by the International Secretariat, upon receiving instruction by the North Atlantic Council to make arrangements to study the question, raised by the Legal Working Group, of exemption from income tax of the emoluments of the international staff of NATO and of NATO military headquarters. The first meeting of the Working Group was held on 27 October 1952, and was attended by a member of each national delegation. Two subsequent meetings were held on 16 June and 21 July 1953. During these meetings the delegates discussed the various proposals put forward on establishing a suitable scheme for the taxation of members of the International Staff, taking into account the system used by other international organisations. The Working Group submitted their final report to the Council on 28 October 1953. In 1957 two further documents were issued under the AC/30 series, this time as the Working Group on the Taxation of International Staff Emoluments. This Working Group was created by the Civilian Budget Committee on 7 February 1957. The group held one meeting on 19 March 1957 and consisted of delegates from Turkey, Italy and the United States.
Immediate source of acquisition or transfer
Content and structure area
Scope and content
The AC/30 chronological series contains records of meetings of the Working Group as well as documents issued by the group. Documents in this series consist of proposals submitted by delegations for a taxation system, a report on how other international organizations handle taxation and the final report to the Council. During the meetings the group debated the merits of the proposals, with items of particular interest being whether international employees should be taxed at all, and if so, either by their home country or their country of residence. Another point of some discussion was how to properly tax outside income if NATO income was tax exempt.
Appraisal, destruction and scheduling
System of arrangement
The records in the AC/30 series are assembled by type - Document (D), Note (N), Record (R) and Working Paper (WP) - and then by number.
Conditions of access and use area
Conditions governing access
NATO publicly disclosed information is available for research and education purposes. Any commercial use requires the written permission of NATO. Please credit the NATO Archives should any documents be used for publication. Guidelines for the proper citation of NATO publicly disclosed information can be found on the NATO Archives website (http://www.nato.int/archives).
Conditions governing reproduction
Language of material
Script of material
Language and script notes
The documents of the chronological series were circulated in both NATO official languages (English and French).
Physical characteristics and technical requirements
Allied materials area
Existence and location of originals
Existence and location of copies
Related units of description
Subject access points
Place access points
Name access points
Genre access points
Description control area