A clearer path

Although most international benefits practitioners will be aware of key milestones affecting cross-border pensions, such as the 'IORP Directive', it is worth reiterating the main initiatives. These are: • The Activities and Supervision of Institutions for Occupational Retirement Provision (IORP), introduced in September 2003. • The European Commission's 'Tax Communication' on the elimination of tax obstacles to the cross-border provision of occupational pensions of April 2001. This is accompanied by key cases in the European Court of Justice, such as the Danner and Skandia cases. • S...