Prohibition on United Nations Taxation Act of 2003

[AI summary unavailable — showing source text] Prohibition on United Nations Taxation Act of 2003 - Prohibits the obligation of U.S. funds to the United Nations (UN) or any of its agencies, or to the Organization for Economic Cooperation and Development (OECD) or any of its agencies, if the UN or OECD attempt to: (1) impose a tax or fee on any U.S. person; (2) impose a policy that would enable foreign governments to tax income earned inside the borders of the United States; or (3) borrow funds from the International Bank for Reconstruction and Development (World Bank), the International Monetary Fund, or any other similar or regional international financial institution. Prohibits the obligation of U.S. funds to the UN or any of its agencies (including the UN Development Program), or to OECD or any of its agencies, unless the President certifies to Congress 15 days in advance of such payment that the UN or OECD and their agencies are not engaged in any efforts to develop or promote any taxation or fee proposals in order to raise revenue or any proposals allowing foreign taxation on U.S.-source income.…