International tax & business 2020

Tax certainty and taxation of international pension funds: The complicating and costly role of domestic courts

Source: Australian Tax Forum Journal Article

Published Date: 1 Mar 2020


Noting the heightened concern about tax certainty from certain court decisions' and recent updates to international tax rules designed to promote certainty in the international taxation of pension funds, this article examines a UK and an Australian court decision regarding the international taxation of pensions. It finds that despite the different legal frameworks applying in each case, both decisions heighten concerns about tax uncertainty by commonly employing a domestic approach to construe the relevant international instrument, albeit that both decisions purport to follow international customary rules of interpretation.

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International tax & business 2020

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