IO files, SD/A/C.5/203
Position Paper Prepared in the Department of State for the United States Delegation to the Eighth Regular Session of the General Assembly
Scale of Assessment for the Apportionment of the Expenses of the United Nations: Report of the Committee on Contributions
the problem
Although the report of the Committee on Contributions has not yet been issued, it is expected to recommend a scale of assessments for 1954 in which the United States assessment is reduced to 33⅓% as directed by the last General Assembly (a reduction of 1.79 percentage points from 35.12% for 1953). The assessments of the 3 Soviet states and Poland will be increased somewhat but not to the full extent justified by these countries’ capacity to pay. The recommended scale is also expected to include minor adjustments for a number of other states, including some reduction for the United Kingdom. It is not anticipated that other Governments will make a serious attempt to reject the Committee’s recommendations. However, in connection with the reduction of the U.S. share to 33⅓%, an attempt may be made to inject the issue of the continued U.S. delay in granting any sort of exemption or credit to U.S. nationals on the Secretariat as regards U.S. income taxes on their UN salaries. What should be the U.S. position on the Contributions Committee’s report if it follows the lines anticipated?
united states position
- 1.
- The United States Delegation should express appreciation for the conscientious work of the Committee on Contributions. It should express gratification in particular at the full implementation of the one-third ceiling principle.
- 2.
- The Delegation should express its concern that the Contributions Committee has not recommended the removal of all major discrepancies from the scale for 1954, and should draw attention particularly to the fact that certain countries, including the Soviet states, remain substantially underassessed. It should state the U.S. view that the continuance of these discrepancies is unjustified, and should urge that they be removed as quickly as possible.
- 3.
- If it should be proposed to instruct the Contributions Committee to prepare a semi-permanent scale for consideration at the next Assembly, perhaps along the lines contemplated by Rule 159, the United States should oppose such a move as being premature as long as substantial discrepancies remain in the scale.
- 4.
- If the issue of U.S. failure thus far to grant tax exemption or tax credit in respect of UN salaries of U.S. nationals is raised in connection with the U.S. assessment, the Delegation should take the position that this issue should be considered separately from the contribution scale.
comment
Since the major United States interest in the scale of contributions for 1954 is the final implementation of the one-third ceiling, the Delegation should not take a leading part in the discussion of the scale unless the expected reduction for the U.S. should be called into serious question. The Delegation should, however, call attention to the fact that the Contributions Committee has not carried out its intention of completing the removal of all major discrepancies from the scale by 1954. In particular, the Soviet states remain underassessed and at the present rate of adjustment it would take at least until 1956 to bring them to their proper level. The fact of Soviet under-assessment continue to be be a matter of concern to the United States even when the U.S. share is reduced to 33⅓%. The Delegation should urge that all remaining discrepancies be corrected as quickly as possible. If it would facilitate a solution to lay down specific instructions in this regard for the Committee on Contributions, the Delegation should propose or support such instructions.