GUIDE TO NATIONAL TAXATION OF UNITED NATIONS JOINT STAFF
PENSION FUND BENEFITS, WITH SPECIAL REFERENCE TO UNITED
STATES TAXES

The present updated edition of the guide is based on a previous version (JSPB/G.11/Rev.6 of 23 June 1989), which had been prepared by the Office of Legal Affairs of the United Nations with the substantial assistance of Buck Consultants (the consulting actuary of the United Nations Joint Staff Pension Fund (UNJSPF)), primarily for use by those offices of the United Nations (including all entities for which the Secretary-General has administrative responsibilities) that are concerned with the taxes that may be imposed by national Governments or local authorities on benefits received from UNJSPF. It is also designed to inform present and former members of the staff of the United Nations and their beneficiaries about these questions and about the relevant practices of the Organization. Except for the portions that relate specifically to such practices (paras. 4-6, 16 (last sentence), 20, 37 and 66-68), the present guide may also prove useful to other UNJSPF participants and their beneficiaries.

The present version of the guide is specifically applicable to persons who retired after 1992. Persons who retired earlier should consult the corresponding earlier versions of the guide. 

CONTENTS