{
  "id": "RL31405",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "RL31405",
  "active": false,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 101196,
      "date": "2002-05-03",
      "retrieved": "2016-05-24T20:11:04.993941",
      "title": "Global Taxation and the United Nations: A Review of Proposals",
      "summary": "A discussion of the possibility of the United Nations promoting and planning imposition of\ninternational taxation on U.N. member states, including the United States was initiated in response\nto the March 2002 U.N.-sponsored International Conference on Financing for Development, held\nin Monterrey, Mexico. While this issue was not specifically on the agenda of the conference,\npreparations for the meeting included global taxation proposals as a source of \"innovative revenue\nsources of funding.\" This was the third time within the past decade that a discussion of perceived\nU.N.-imposed global taxation has received attention in the United States. The first occasion took\nplace after the January 1996 comments by then-U.N. Secretary-General Boutros Boutros-Ghali\nsuggesting a global tax; the second occurrence was brought about by a recommendation for \"taxing\nthe internet\" in the 1999 U.N. Development Program (UNDP) - issued Human Development Report. \nIn response to the first two cases, Congress enacted provisions (1) requiring executive branch\ncertification before release of Foreign Operations funds to the United Nations that the United Nations\nis not involved in any effort to impose or implement taxation on any U.S. person and (2) stating that\nno funds made available for the United Nations may be used by the United Nations for any activity\nrelated to taxation of the internet or international currency transactions.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
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          "encoding": null,
          "url": "http://www.crs.gov/Reports/pdf/RL31405",
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          "filename": "files/20020503_RL31405_07d222af6f2b463e4ecf27249d7654ef90878f56.pdf",
          "images": null
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        {
          "format": "HTML",
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      ],
      "topics": []
    }
  ],
  "topics": [
    "Foreign Affairs"
  ]
}