How does the UN calculate income tax reimbursements due to staff members?
Income tax reimbursements are made for the tax attributable to UN salary and emoluments. This tax is considered to be the difference between (a) the actual total tax payable for the year as shown in the copies of the tax return with the UN income (as shown on his statement of taxable earnings) included ; and (b) the tax that would be payable if UN income were excluded from total income. Both calculations use the actual total deductions and the actual exemptions claimed by the staff member on his tax returns to arrive at the taxable income. The deduction for exemptions and/or the limitation of itemized deductions that may result from including UN earnings in adjusted gross income is taken into consideration for the calculation of reimbursement of regular income tax or alternative minimum tax (latest tax circular).
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