Tax Certainty and Taxation of International Pension Funds: The Complicating and Costly Role of Domestic Courts

Australian Tax Forum, 2019

35 Pages Posted: 9 Mar 2020

See all articles by John Azzi

John Azzi

Western Sydney University, School of Law

Date Written: December 31, 2019

Abstract

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.

Keywords: Tax Certainty, International Obligations, Vienna Convention, Retirement Benefits Taxation, OECD Model Tax Convention, Multilateral Treaty, Binding Arbitration,

Suggested Citation

Azzi, John, Tax Certainty and Taxation of International Pension Funds: The Complicating and Costly Role of Domestic Courts (December 31, 2019). Australian Tax Forum, 2019, Available at SSRN: https://ssrn.com/abstract=3534446

John Azzi (Contact Author)

Western Sydney University, School of Law ( email )

Locked Bag 1797
Penrith, NSW 2751
Australia

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
19
Abstract Views
146
PlumX Metrics