04 March 2016 OECD invites comments on discussion draft on treaty residence of pension funds The Organisation for Economic Co-operation and Development (OECD) released a discussion draft on the treaty residence of pension funds on February 29. The OECD invites comments on the Discussion Draft and comments must be submitted by April 1. Given the relatively short comment period, all interested parties, including government and private pension funds, their primary administrators, and trustees or designated investment boards will need to quickly consider the proposed definition of "recognized pension fund" and the accompanying commentary in order to meet the comment submission deadline. A Tax Alert prepared by Ernst & Young's International Tax Services group, and attached below, provides additional details. Document ID: 2016-0448 |
