The Resource Cross-border tax issues of pensions

Cross-border tax issues of pensions

Label
Cross-border tax issues of pensions
Title
Cross-border tax issues of pensions
Creator
Subject
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
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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