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G E N E R A L      S E C R E T A R I A T




    In exercise of the powers conferred upon him by Articles 115 and 119 of the Charter and Articles 8 and 11(f) of the General Standards to Govern the Operations of the General Secretariat of the Organization of American States.


1. Since 1946, subject to certain conditions, the General Secretariat has reimbursed income taxes paid by staff members on their income from the General Secretariat of the Organization of American States.

2. Funds for reimbursements are provided only by the Member States to which those taxes are paid.

3. Over the years it has been necessary to change the method of reimbursement in response to the requirements of some Member States funding reimbursements for their nationals.

4. In the Spring of 1982, the United States Government informed the General Secretariat that it wished to enter into a formal agreement with the General Secretariat for the reimbursement of taxes for United States taxpaying staff members and that it would require certain changes in the General Secretariat's tax reimbursement program as a precondition to continued funding of tax reimbursements for United States citizens and permanent residents.

5. The United States Government has ceased funding tax reimbursement programs for international organizations that have refused to alter their tax reimbursement practices in accordance with requirements of the United States Government.

6. On January 10, 1984, the General Secretariat entered into a Tax Reimbursement Agreement which assures that the United States Government will continue to fund tax reimbursements at least until January 1, 1989, but requires certain changes in the methodology for computing those reimbursements.

7. In order to be consistent with the methodology set forth in the agreement, Staff Rule 103.19 must be modified accordingly.


1. To modify Staff Rule 103.19 by replacing paragraphs a to h of that Rule with the following text:

a. Staff members who pay income taxes in relation to their income from the General Secretariat to a Member State, or a state or local government within a Member State, shall receive reimbursement for those taxes provided that the Member State where such taxes are paid funds the full amount of said reimbursement. The method for computing the amount of reimbursement under this Rule shall be established by the General Secretariat based on an agreement between the General Secretariat and each Member State funding the reimbursement. In the event that an agreement does not establish the method for computing the amount of reimbursement, the General Secretariat shall determine the appropriate method.

b. Staff members seeking reimbursement for income taxes under this Rule shall furnish the General Secretariat with all the information and documentation deemed necessary by the General Secretariat for both computation of the tax reimbursement requested and verification of the tax owed. Reimbursement shall be conditioned upon submission of such information and documentation as requested. Staff members who fail to provide such information or documentation or who make false statements in relation to same shall be subject to the disciplinary measures provided under these Staff Rules.

2. The text of Staff Rule 103.19 set forth in this Executive Order shall go into effect on January 1, 1985.



Joao Clemente Baena Soares
Secretary General


December 28, 1984
Original: English