A/RES/53/209 Page 3 Recalling section I.H of its resolution 44/198, by which it established a floor net salary level for staff in the Professional and higher categories by reference to the corresponding base net salary levels of officials in comparable positions serving at the base city of the comparator civil service (the United States federal civil service), Approves, with effect from 1 March 1999, the revised base scale of gross and net salaries for staff in the Professional and higher categories, contained in annex I to the present resolution, and the consequential amendment to the Staff Regulations of the United Nations, as reflected in annex II to the present resolution; D. Treatment of expatriation Recalling section I.B, paragraph 3, of its resolution 50/208 of 23 December 1995 and section I.E, paragraph 4, of its resolution 51/216 of 18 December 1996, 1. Takes note of the analysis and decisions of the Commission thereon, as contained in paragraphs 104 to 117 of its report;1 2. Requests the Commission to continue to develop its study in this area and to report thereon to the General Assembly at its fifty-fifth session; E. Common scale of staff assessment Recalling section III, paragraph 1, of its resolution 51/216, by which it approved, with effect from 1 January 1997, a revised staff assessment scale recommended by the Commission for determining the pensionable remuneration of all categories of staff, and recalling that, in paragraph 2 of the same section, it requested the Commission to report on the impact of the differences in national and local tax rates at the seven headquarters duty stations on the gross pension benefits of locally recruited staff in the General Service and related categories at those duty stations in comparison with the compensation for such taxes provided by the common staff assessment rates, 1. Takes note of the conclusion of the Commission, as set out in paragraph 215 of its report,1 that the current common staff assessment scale should continue to apply and should again be reviewed in 2000; 2. Takes note also of the conclusions of the Commission based on the comparison of the impact of the common staff assessment rates and local taxes on the levels of pensionable remuneration and consequent pensions of the General Service and related categories of staff, as reported in paragraph 224 of its report; 3. Endorses the view of the Commission, as set out in paragraph 225 of its report, that the local practice approach to determining pensionable remuneration of the General Service and other locally recruited categories of staff should not be pursued further; F. Dependency allowances Recalling section II.F of its resolution 47/216 of 23 December 1992, in which it noted that the Commission would review the level of dependency allowances every two years, /...