Taxing Pensions of an Internationally Mobile Labor Force: Portability Issues and Taxation Options

Research English OPEN
Holzmann, Robert;
  • Publisher: Center for Economic Studies and Ifo Institute (CESifo) Munich
  • Subject: H20 | H24 | H55 | income taxation | cross-border labor mobility | portable pensions | double taxation treaties | EET | TEE | individual and fiscal fairness | bureaucratic effectiveness
    • ddc: ddc:330

There is a rising share of individuals spending at least some part of their working life abroad and acquiring pension rights. While the portability of pensions and other social benefits has received some analytical attention over the recent decade there is currently lim... View more
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