{"title":"Selected US Tax Developments: Final Regulations Ease Requirements for Qualified Foreign Pension Funds","authors":"Michael J. Miller","doi":"10.32721/ctj.2023.71.2.ustd","DOIUrl":null,"url":null,"abstract":"The US Treasury department recently issued final regulations addressing the requirements for a non-US pension fund to enjoy the special tax exemption accorded to a \"qualified foreign pension fund.\" The final regulations should be well received by non-US pension funds since they clarify and liberalize the rules previously set forth in proposed regulations issued in 2019.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Canadian Tax Journal/Revue fiscale canadienne","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32721/ctj.2023.71.2.ustd","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The US Treasury department recently issued final regulations addressing the requirements for a non-US pension fund to enjoy the special tax exemption accorded to a "qualified foreign pension fund." The final regulations should be well received by non-US pension funds since they clarify and liberalize the rules previously set forth in proposed regulations issued in 2019.
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