Pension and Compensation Aspects of the U.S-U.K. Double Taxation Treaty

3 Pages Posted: 23 Apr 2004 Last revised: 6 Jul 2016

See all articles by Andrew L. Oringer

Andrew L. Oringer

Dechert LLP; Hofstra University - Maurice A. Deane School of Law

Roderick Mackenzie-Smith

Clifford Chance LLP

Abstract

The new U.S.-U.K. Double Taxation Treaty contains a number of provisions applicable to pension and other compensatory arrangements of U.S. and U.K. taxpayers who travel between the two countries. In general, the authors explain, double taxation of pension distributions is avoided, and the deductibility of contributions is preserved. The treaty, they note, represents a modernization of the former treaty provisions and reflects the globalization of the U.S. and U.K. economies and the resulting need of businesses on both sides of the Atlantic to draw from the same pool of employees.

Suggested Citation

Oringer, Andrew L. and Mackenzie-Smith, Roderick, Pension and Compensation Aspects of the U.S-U.K. Double Taxation Treaty. Tax Notes, Vol. 103, No. 4, April 26, 2004, Available at SSRN: https://ssrn.com/abstract=534924

Andrew L. Oringer (Contact Author)

Dechert LLP ( email )

1095 Avenue of the Americas
New York, NY 10036-6797
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212-698-3571 (Phone)

HOME PAGE: http://www.dechert.com

Hofstra University - Maurice A. Deane School of Law ( email )

121 Hofstra University
Hempstead, NY 11549
United States

Roderick Mackenzie-Smith

Clifford Chance LLP

200 Park Avenue
New York, NY 10166-0153
United States

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