Treaty residence of pension funds : public discussion draft

Resource Information

The work Treaty residence of pension funds : public discussion draft represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Treaty residence of pension funds : public discussion draft

Creator

• OECD Centre for Tax Policy and Administration

Subject

• OECD Model
• OECD Model Commentaries
• pension fund
• BEPS Project (OECD)
• tax treaty
• treaty abuse
• residence

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