John W Wilson Research Consultant HSBC Actuaries and Consultant Limited discusses the pensions implications of the new Tax Treaty between UK and Canada
The UK/US Tax Treaty(1) is not the only instrument to be signed recently that has an impact on pensions. On 7 May a 3rd Protocol to the UK/Canada Double Taxation Convention was agreed(2) and this also facilitates cross-border pension provision. This article provides a summary of the relevant provisions of the Protocol which have some similarities to but are not the same as those of the UK/US Tax Treaty.
Background
The new Protocol was signed in London on 7 May 2003 by the Paymaster-General Dawn Primarolo and...
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John W Wilson Research Consultant HSBC Actuaries and Consultant Limited discusses the pensions implications of the new Tax Treaty between UK and Canada
The UK/US Tax Treaty(1) is not the only instrument to be signed recently that has an impact on pensions. On 7 May a 3rd Protocol to the UK/Canada Double Taxation Convention was agreed(2) and this also facilitates cross-border pension provision. This article provides a summary of the relevant provisions of the Protocol which have some similarities to but are not the same as those of the UK/US Tax Treaty.
Background
The new Protocol was signed in London on 7 May 2003 by the Paymaster-General Dawn Primarolo and...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
