Series AC/30 - Working Group on Taxation of Certain International Employees

TAXATION OF CERTAIN INTERNATIONAL EMPLOYEES NETHERLANDS MEMORANDUM ON TAX PROBLEMS RESULTING FROM THE INTERNATIONAL COOPERATION WITHIN THE NA... APPLICATION DE L'IMPOT SUR LES REVENUS A CERTAINS FONCTIONNAIRES INTERNATIONAUX MEMORANDUM DES PAYS-BAS SUR LES PROBLEMES DE TAXATION QUE POSE LA COOPERATION INTERNATIONALE DANS... MEETING 27TH OCTOBER 1952 REUNION 27 OCTOBRE 1952 WORKING GROUP ON TAXATION OF CERTAIN INTERNATIONAL EMPLOYEES - MEMORANDUM BY THE NETHERLANDS DELE... GROUPE DE TRAVAIL SUR L'APPLICATION DE L'IMPOT SUR LE REVENU A CERTAINS FONCTIONNAIRES ... NOTE ON PRINCIPLES AND METHODS ADOPTED BY OTHER INTERNATIONAL ORGANIZATIONS NOTE SUR LES PRINCIPES ET METHODES ADOPTEES PAR D'AUTRES ORGANISATIONS INTERNATIONALES WORKING GROUP ON TAXATION OF CERTAIN INTERNATIONAL EMPLOYEES - NOTE BY THE CHAIRMAN GROUPE DE TRAVAIL SUR L'APPLICATION DE L'IMPOT SUR LE REVENU A CERTAINS FONCTIONNAIRES ... WORKING GROUP ON TAXATION OF CERTAIN INTERNATIONAL EMPLOYEES - NOTE BY THE BELGIAN DELAGATION GROUPE DE TRAVAIL SUR L'APPLICATION DE L'IMPOT SUR LE REVENU A CERTAINS FONCTIONNAIRES ... CORRIGENDUM 1 - WORKING GROUP ON TAXATION OF CERTAIN INTERNATIONAL EMPLOYEES - NOTE BY THE BELGIA... APPLICATION DE L'IMPOT A CERTAINS FONCTIONNAIRES INTERNATIONAUX APPLICATION DE L'IMPOT A CERTAINS FONCTIONNAIRES INTERNATIONAUX PRESENTATION DU RAPPORT TAXATION OF CERTAIN INTERNATIONAL EMPLOYEES TAXATION OF CERTAIN INTERNATIONAL EMPLOYEES
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Identity area

Reference code

AC/30

Title

Working Group on Taxation of Certain International Employees

Date(s)

  • 1952 - 1957 (Creation)

Level of description

Series

Extent and medium

Context area

Name of creator

(1952-1957)

Administrative history

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.

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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.

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Accruals

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).

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Language and script notes

The documents of the chronological series were circulated in both NATO official languages (English and French).

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NAO

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