2012-蘑菇视频AT-240, Johnson
蘑菇视频AT considered an appeal by the Secretary-General and a cross-appeal by Ms Johnson. 蘑菇视频AT agreed with 蘑菇视频DT’s analysis and held that the decision to deny the staff member a refund of the US income tax on her salary and emoluments was unlawful. 蘑菇视频AT recalled that the US grants foreign tax credits in respect of income tax paid by one of its nationals or permanent residents to another State to relieve the effects of double taxation. 蘑菇视频AT held that the exclusion of such credits as payment would not only contravene the principle of equality of treatment among staff members if staff members from the...