Hospitals & Asylums    




Charter of the United Nations

Chapter XII International Taxation System HA-16-9-06

This Treaty Amends the UN Charter at Chapter XII International Trusteeship System Arts. 75-85 as ordered in paragraph 177 of the Draft Outcome Document 13 September 2005 of the World Summit to establish an international system of social security taxation that appears on the pay-stubs of workers and beneficiaries worldwide.  To achieve this objective the word taxation or social security is inserted wherever trusteeship is mentioned.  Cross referencing has been redone.  The categories are changed in Art. 77 to recognized the obligations of least developed countries, middle income developing nations and donor nations.  Correlates taxation to the administration of social security benefits and mandates the rate of 0.7% of the GDP or 1% of the GNI for wealthy nations.  Administration shall occur on the basis of the national poverty line.  The objective is to promote the political, economic, social, and educational advancement of the inhabitants of the Member States.

Article 75

The United Nations shall establish under its authority an international social security taxation system for the administration and supervision of such territories as may be placed there-under by subsequent individual agreements. These territories are hereinafter referred to as Member States.

Article 76

The basic objectives of the taxation system, in accordance with the Purposes of the United Nations laid down in Article 1 of the present Charter, shall be:

a. to further international peace and security;                                                                                                              

b. to promote the political, economic, social, and educational advancement of the inhabitants of the Member States, and their progressive development towards self-government or independence as may be appropriate to the particular circumstances of each territory and its peoples and the freely expressed wishes of the peoples concerned, and as may be provided by the terms of each social security agreement;

c. to encourage respect for human rights and for fundamental freedoms for all without distinction as to race, sex, language, or religion, and to encourage recognition of the interdependence of the peoples of the world; and

d. to ensure equal treatment in social, economic, and commercial matters for all Members of the United Nations and their nationals, and also equal treatment for the latter in the administration of social security.

Article 77

  1. The taxation system shall apply to such territories in the following categories as may be placed there-under by means of social security agreements:

a. least developed countries who are entitled to the largest per capita benefit payment;

b. middle income developing nations who are exempt from either taxation or benefit but fertile for investment;

c. donor nations responsible for making annual contributions to the international social security system.

  1. It will be a matter for subsequent agreement as to which Member States in the foregoing categories will fulfill their obligations to give money to the poor.

Article 78

The taxation system shall apply to all territories and people who have become Members of the United Nations, relationship among whom shall be based on respect for the principle of sovereign equality.  The UN taxation system will be a social security tax on the pay-stub of workers and social security administration in the books of the treasuries of least developed countries.

Article 79

The terms of taxation for each territory to be placed under the social security system, including any alteration or amendment, shall be agreed upon by the states directly concerned, taking into consideration the donor classification in Art. 77(1)(c) and the mandate to wealthy Member Nations for contributions totaling 0.7% of GDP or 1% of GNI.

Article 80

  1. Except as may be agreed upon in individual taxation agreements, made under Articles 77(1)(c), 79, and 81, placing each wealthy territory under the taxation system, without altering in any manner the rights whatsoever of any states or any peoples or the terms of existing international instruments to which Members of the United Nations may respectively be parties.
  2. Paragraph 1 of this Article shall not be interpreted as giving grounds for delay or postponement of the negotiation and conclusion of agreements for placing least developed nations and other needy territories under the social security system as provided for in Article 77(1)(a).

Article 81

The taxation agreement shall in each case include the terms under which the wealthy territory will be collected and designate the authority which will exercise the collection of taxation of the developed nation. Such authority, hereinafter called the tax authority, may be one or more states or the Organization itself.

Article 82

There may be designated, in any administrative agreement, a regional area which may include part or all or a collection of impoverished territories to which the social security agreement for the payment of  benefits to poor individuals applies on the basis of the national poverty line.

Article 83

  1. All functions of the United Nations relating to administrative areas, including the approval of the terms of social security agreements and of their alteration or amendment shall be exercised by the General Assembly.
  2. The basic objective in Article 76 shall be applicable to the people of each region.
  3. The General Assembly shall, subject to the provisions of the trusteeship agreements and without prejudice to security considerations, avail itself of the assistance of the Security Council to perform those functions of the United Nations under the taxation system relating to political, economic, social, and educational matters in strategic areas.

Article 84

It shall be the duty of the administering authority to ensure that the Member State shall play its part in the maintenance of international social security. To this end the administering authority may make use of volunteer forces, facilities, and assistance from the territory in carrying out the obligations to poor individuals in this social security tax undertaken in this regard by the administering authority.

Article 85

  1. The functions of the United Nations with regard to taxation agreements for all areas not designated as regional, including the approval of the terms of the taxation agreements, the apportionment of benefits in the commonwealth, and of their alteration or amendment, shall be exercised by the General Assembly.
  2. The Committee on Contributions, operating under the authority of the General Assembly shall assist the General Assembly in carrying out these functions.