This stocktaking report profiles the tax treatment of funded private pension plans across all OECD and EU countries. The information refers to 2015 or the latest year with available data and covers all types of funded private pension plans in each country.
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Global FDI flows picked up in the first half of 2015, increasing by 13% compared to the second half of 2014. If we exclude the drop in the first half of 2014, global flows have been on a rising trend since the first half of 2013.
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This document is an annex to the “Stocktaking of the tax treatment of funded private pension plans in OECD and EU countries”. It provides country profiles with detailed information on the tax treatment of funded private pension plans in all OECD and EU countries.