OECD: Discussion draft on treaty residence of pension funds

March 02, 2016

On 29 February 2016 the OECD issued a discussion draft on the tax treaty residence of pension funds. Changes are to be made to the OECD Model to ensure that a recognized pension fund is treated for the purpose of the tax treaty as resident in the

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UK: Pension changes for individuals who already have an annuity

March 18, 2015

The UK has announced that measures announced last year to give more choice to individuals on how to use their pension fund will be extended to people who already have an annuity. With effect from April 2016 the restrictions on buying and selling

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Singapore – Employer contributions to overseas pension funds

April 20, 2014

The Inland Revenue Authority of Singapore (IRAS) has issued information on its website explaining amended rules relating to the concessionary tax exemption available for contributions by employers to certain pension schemes. The exemption relates to

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Tax on non-resident pension funds in Finland held to be discriminatory

December 17, 2012

The European Court of Justice (ECJ) has ruled that a tax on dividends received by non-Finnish pension funds in Finland is discriminatory. Currently, resident pension funds can avoid paying tax on dividends from investments by transferring such

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