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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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