Title: Tax treatment of cross-border pensions under the OECD Model and EU Law
Authors: Neyt, Robert
De Broe, Luc # ×
Issue Date: Mar-2009
Series Title: Bulletin for International Taxation vol:63 issue:3 pages:86-93
Abstract: The article summarizes the proceedings of the
seminar on cross-border pensions at the 2008 IFA
Congress in Brussels. Four topics are discussed in this article: crossborder pension contributions, portability of
pension rights, taxation of the pension fund’s
investment income, and allocation of taxing
rights. The topics are examined in light of the
OECD Model and in light of EU law. The discussion
of allocation of taxing rights addresses, among
other things, the question of determining the
source of a pension for treaty purposes.
ISSN: 0007-4624
VABB publication type: VABB-1
Publication status: published
KU Leuven publication type: AT
Appears in Collections:Institute for Tax Law
Research Unit Economic Law - miscellaneous
× corresponding author
# (joint) last author

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