The OECD has published a discussion draft containing proposals for changes to the Model Tax Convention concerning the treaty residence of pension funds. These proposals form part of Action 6 of the BEPS action plan. The discussion draft includes draft amendments to Articles 3 and 4 of the Model Tax Convention specifying that pension funds will be considered to be resident in the member state in which they are constituted for the purposes of tax treaties. Comments on the proposals should be submitted by 1 April 2016. See www.bit.ly/1ShjhJx.
The OECD has published a discussion draft containing proposals for changes to the Model Tax Convention concerning the treaty residence of pension funds. These proposals form part of Action 6 of the BEPS action plan. The discussion draft includes draft amendments to Articles 3 and 4 of the Model Tax Convention specifying that pension funds will be considered to be resident in the member state in which they are constituted for the purposes of tax treaties. Comments on the proposals should be submitted by 1 April 2016. See www.bit.ly/1ShjhJx.
