; (9) the power to tax is an attribute of sovereignty; (10) the United Nations does not have the attributes of sovereignty and is not a sovereign power; and (11) the United Nations has no legal authority to impose taxes on United States citizens. 3. Prohibitions regarding taxation and borrowing (a) Prohibition on imposition of global taxation or multilateral bank borrowing The United States shall not pay any voluntary or assessed contribution to the United Nations or any of its specialized or affiliated agencies (including the United Nations Development Program) if the United Nations— (1) attempts to implement or impose any taxation or fee on any United States person