(1)     At the 38th session (September 1973: CO-ORDINATION/R.1004, para. 41) CCAQ considered the extent to which organizations with offices in the United Kingdom were protected by the Convention on Privileges and Immunities from liability to pay VAT on goods and services bought in that country.

Since there was also some uncertainty about the application of VAT in other countries, CCAQ decided that organizations should be asked to report on the position, and UN was requested to take the matter up with the Government of the United Kingdom on behalf of all the organizations.

(2)     At its 40th session (September 1974: CO-ORDINATION/R.1054, para. 31) CCAQ noted that satisfactory arrangements, providing for exemption from or reimbursement of VAT, had been made in a number of European countries, although IAEA and UNIDO reported a lack of progress in their negotiations with the Austrian authorities.

(3)     For questions relating to national and local taxes on staff emoluments, see Section 18.3.