Treaty issues related to the treatment of cross-border pension contributions and benefits

Journal
Bobbett, C.; Avery Jones, J.F.
Bulletin for International Taxation 2004 (Volume 58), No. 1
PriceUSD 45

Summarizes the discussion at the joint IFA/OECD Seminar, held during the IFA congress in Sydney in September 2003, on treaty issues related to the treatment of cross-border pension contributions and benefits. Four cases are discussed: contributions by an expatriate, taxation in the source or residence country, mismatches in the treatment of pension benefits, and what constitutes a pension.