The Resource Treaty residence of pension funds : public discussion draft

Treaty residence of pension funds : public discussion draft

Label
Treaty residence of pension funds : public discussion draft
Title
Treaty residence of pension funds : public discussion draft
Creator
Subject
Language
eng
Summary
This consultation document, published on 29 February 2016, has been produced as part of the follow-up work on base erosion and profit shifting (BEPS) report, Action 6. This discussion draft includes draft changes to Articles 3 and 4 of the OECD Model Tax Convention, and to the Commentary on these Articles, that will ensure that a pension fund is considered to be a resident of the State in which it is constituted for the purposes of tax treaties. These changes were discussed by Working Party 1 on Tax Conventions and Related Questions (which is the subgroup of the OECD Committee on Fiscal Affairs in charge of the Model Tax Convention) at its meeting of February 2016; it was then decided to release the changes for public comments
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
OECD Centre for Tax Policy and Administration
http://library.link/vocab/subjectName
  • OECD Model
  • OECD Model Commentaries
  • BEPS Project (OECD)
  • treaty abuse
  • pension fund
  • residence
  • tax treaty
Label
Treaty residence of pension funds : public discussion draft
Instantiates
Publication
Extent
6 p.
Label
Treaty residence of pension funds : public discussion draft
Publication
Extent
6 p.

Library Locations

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