paragraph 137 in volume 1, chapter 8, Finance and Administration
Following difficulties arising from the exemptions from national income tax granted by the General Convention on the Privileges and Immunities of the United Nations and the inability of some countries to grant this exemption to their own nationals, in 1948 the General Assembly introduced a system of staff assessment broadly corresponding to national income-tax. Under this scheme, all salaries, wages, overtime and night-diffe…