Code · STATUTE-COMPILATIONS · Foreign Relations Authorization Act, Fiscal Years 1994 and 1995 · Sec. 421

Sec. 421. AGREEMENT ON STATE AND LOCAL TAXATION

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## SEC. 421 AGREEMENT ON STATE AND LOCAL TAXATION The President is authorized to bring into force for the United States the Agreement on State and Local Taxation of Foreign Employees of Public International Organizations, which was signed by the United States on April 21, 1992, except that, notwithstanding the provisions of Article 1.B of such Agreement, such Agreement shall not require any refunds of monies paid with respect to tax years ending on or before December 31, 1993.