{"id":2003,"date":"2016-05-12T12:23:05","date_gmt":"2016-05-12T10:23:05","guid":{"rendered":"https:\/\/www.act.com.mt\/?p=2003"},"modified":"2020-03-06T16:18:07","modified_gmt":"2020-03-06T15:18:07","slug":"oecd-releases-discussion-draft-on-the-treaty-residence-of-pension-funds","status":"publish","type":"post","link":"https:\/\/www.act.com.mt\/news\/oecd-releases-discussion-draft-on-the-treaty-residence-of-pension-funds\/","title":{"rendered":"OECD releases discussion draft on the treaty residence of pension funds"},"content":{"rendered":"\n<p>Earlier on this year, the OECD published a discussion draft that includes proposals for changes to the OECD Model Tax Convention concerning the treaty residence of pension funds.&nbsp; The discussion draft, that follows the final report of BEPS Action Plan Number 6, on the granting of treaty benefits in inappropriate circumstances, includes draft changes to Articles 3 and 4 of the OECD Model Tax Convention, and to the Commentary on these Articles, that aim at ensuring that a pension fund is considered to be a resident of the State in which it is constituted for the purposes of tax treaties.<\/p>\n\n\n\n<p>The draft and comments received will be discussed during a meeting of the OECD Working Party 1 to be held in May.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Earlier on this year, the OECD published a discussion draft that includes proposals for changes to the OECD Model Tax Convention concerning the treaty residence of pension funds.&nbsp; The discussion draft, that follows the final report of BEPS Action Plan Number 6, on the granting of treaty benefits in inappropriate circumstances, includes draft changes to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2249,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":"","wds_primary_category":1},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/www.act.com.mt\/wp-json\/wp\/v2\/posts\/2003"}],"collection":[{"href":"https:\/\/www.act.com.mt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.act.com.mt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.act.com.mt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.act.com.mt\/wp-json\/wp\/v2\/comments?post=2003"}],"version-history":[{"count":0,"href":"https:\/\/www.act.com.mt\/wp-json\/wp\/v2\/posts\/2003\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.act.com.mt\/wp-json\/wp\/v2\/media\/2249"}],"wp:attachment":[{"href":"https:\/\/www.act.com.mt\/wp-json\/wp\/v2\/media?parent=2003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.act.com.mt\/wp-json\/wp\/v2\/categories?post=2003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.act.com.mt\/wp-json\/wp\/v2\/tags?post=2003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}