https://ismailwarsame.blog/2019/04/28/in-somalias-politics-nothing-moves-without-puntland/

We had had that fight with regards to income tax from the staff of international organizations in Puntland during the first three years of oùr administration’s mandate. During the course of our argument, we had divided staff into locally hired and internationals. It was a bitter argument and wasn’t resolved at that time. I don’t know about the situation now. However, we learned that the only country in the world that collects income taxes from the Internationals is the United States on principle, but returns these collected taxes by IRS back to the Internationals without any deductions. Here, UN managers argued the same international regulations cover even the locally hired staff in Puntland ( which I doubt).
The problem is even bigger than collecting income taxes – Puntland is not allowed to ask for accountability for funds allocated to Puntland from the donor community.

To give you an idea of level of our fight with these international organizations, Puntland is the only country in the entire world that had expelled the UN And EC/EU from Puntland and didn’t allow them back to the State for six months, until they had signed a code of conduct and cooperation with Puntland.