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Income Covered

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+ Tax (if applicable)

Chapter Summary

The e following types of payments made by the international organizations have sometimes been considered taxable earnings at national level and therefore give rise to the issue of tax exemption and reimbursement: (a) Gross salary; (b) Overtime, compensatory time and night differential; (c) Post adjustment; (d) Dependency allowance; (e) Language allowance; (f ) Mobility and hardship allowance; (g) Representation allowance; (h) Education grant; (i) Assignment grant; (j) Travel on appointment and/or separation; (k) Removal of household effects; (l) Home leave travel; (m) Rental subsidy; (n) Termination indemnity and compensation in lieu of notice; (o) Commutation of accrued annual leave paid at separation; (p) Family visit travel; (q) Repatriation grant; (r) Death benefits; (s) Education grant travel; (t) Travel time; and, (u) Retirement benefits.

Keywords: emoluments; Income; international organization; occupational pensions; survivor pensions



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