The US and UK have entered into a new Double Taxation Treaty which comes fully into force in the US from January 1 2004.  It is already in force in the UK.  For the first time, the Treaty includes articles devoted to retirement provision.  It removes obstacles to employees remaining in their home country's benefit arrangements when they are seconded to the other country.  It also reduces the adverse tax consequences under their home country's tax system if they become members of an approved scheme in their country of secondment.

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