The Resource Cross-border tax issues of pensions
Cross-border tax issues of pensions
Resource Information
The item Cross-border tax issues of pensions represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Cross-border tax issues of pensions represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Tax provisions on pensions have a crucial importance in respect of all parties involved in the employment relation, as well as on funds managing financial resources out of which pensions are paid. This article focuses on the 2005 amendments to art. 19 and to the Commentary on art. 18 and art. 19 of the OECD Model. The first part identifies the major sources of legal uncertainty concerning tax treaty provisions on pensions, and the second offers a thorough analysis of the 2005 update to the OECD Commentary
- Language
- eng
- Label
- Cross-border tax issues of pensions
- Title
- Cross-border tax issues of pensions
- Language
- eng
- Summary
- Tax provisions on pensions have a crucial importance in respect of all parties involved in the employment relation, as well as on funds managing financial resources out of which pensions are paid. This article focuses on the 2005 amendments to art. 19 and to the Commentary on art. 18 and art. 19 of the OECD Model. The first part identifies the major sources of legal uncertainty concerning tax treaty provisions on pensions, and the second offers a thorough analysis of the 2005 update to the OECD Commentary
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 34 (2006),
- http://library.link/vocab/creatorName
- Andreoni, W
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- OECD Model
- pension
- residence
- source principle of taxation
- social security
- Label
- Cross-border tax issues of pensions
- Label
- Cross-border tax issues of pensions
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Cross-border-tax-issues-of-pensions/AL38G5Q4WC4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Cross-border-tax-issues-of-pensions/AL38G5Q4WC4/">Cross-border tax issues of pensions</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Cross-border-tax-issues-of-pensions/AL38G5Q4WC4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Cross-border-tax-issues-of-pensions/AL38G5Q4WC4/">Cross-border tax issues of pensions</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
