2014-UNAT-395, Johnson
UNAT considered an appeal by the Secretary-General. UNAT held that the 2009 Johnson case and the present case dealt with identical factual circumstances. UNAT noted that the Secretary-General contended that, following the issuance of judgment No. 2012-UNAT-240, it was clear that he could no longer require staff members to apply their foreign tax credits to reduce tax liability. UNAT noted that the staff member had already used her foreign tax credit in 2010 before the Organisation changed its policy and rescinded its decision to require her to apply her foreign tax credits for her 2010 tax...