For over 50 years, Bloomberg Tax’s renowned flagship daily news service, Daily Tax Report® has helped leading practitioners and policymakers stay on the cutting edge of taxation and...
The United States and Germany agree not to tax income or dividends from investments made by certain U.S. or German pension funds specified in the agreement. Terms of the clarifying agreement will protect the interests of trust arrangements in both countries, according to a treaty document signed by the respective competent authorities. One of the provisions of the agreement clarifies that it is the employer that can claim the treaty benefits for a German contractual trust arrangement established by an employer to hold assets of the employer's simple employer-sponsored pension plan (SESP) in which the assets of the trust are treated as owned by the employer under German law.
Notify me when updates are available (No standing order will be created).
Put me on standing order
Notify me when new releases are available (no standing order will be created)