Taxation of Artistes and Sportsmen in International Tax Law

S. 181Taxation of Pensions and Golden Handshakes of Artistes and Sportsmen according to the OECD Model

Diana Swanney

S. 183I. Introduction

Pensions and golden handshakes are of increasing topicality and importance in the modern world. The legislation covering pension income in many countries has become outdated as fundamental demographic changes have taken place. There has been considerable scientific research on this problem, which has suggested different strategies of how to cope with these complicated issues. Unfortunately, political inertia and the present budgetary concerns of governments in the developed world prevent a lot of them from taking the measures that the situation requires. The OECD states have long known about the impending danger that the situation presents and have implemented a detailed explanation of some of the complicated issues in the commentaries to the relevant articles. It is up to individual states to decide which measures to take in the domestic law in order to maintain adequate social stability and secure a responsible fiscal policy.

The taxation of pensions and golden hands...