Source versus residence state taxation of cross-border pension payments: trouble shared is trouble halved

• Autores: Bastiaan Starink
• Localización: Intertax, ISSN 0165-2826, Vol. 44, Nº. 1, 2016, págs. 6-13
• Idioma: inglés
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• Resumen

  • The phenomenon of cross-border pension benefits has gained exponential traction in recent decades,1 the assumed main causes being greater mobility among taxpayers, globalization, the blurring of borders within Europe, and technological advances that have made it relatively easy for people to settle permanently abroad following their retirement. From a tax perspective, one question that is relevant in this context is which country has the right to impose tax on pension benefits following emigration. In this article I will discuss what I believe to be an appropriate allocation of taxing rights for cross-border pension payments.