The overseas transfer charge and its exemptions, QROPS conditions by jurisdiction, how each double taxation treaty article treats UK pension income, drawdown and lump sums from abroad, and the local tax treatment in the main destinations. Cited by treaty article and rule, dates tabulated.
What this section covers
- The overseas transfer charge and its exemptions
- QROPS conditions by jurisdiction
- How each double taxation treaty treats UK pension income
- Drawdown and lump sums from abroad
- Local tax treatment in the main destinations
New articles are published under Tax Treaties, Healthcare Abroad, Country Guides.