The OECD discussion draft on tax treaty issues arising from cross-border pensions

The joint OECD/IFA seminar at the 2003 IFA Congress in Sydney discussed cross-border pension contributions and benefits. Since then, the OECD has published a discussion draft on this topic in the form of proposed changes to the Commentary to the OECD Model Convention. This article comments on the discussion draft and explores the extent to which the points discussed in the seminar are included.