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In our February 2009 Pensions update, we reported on the ruling from the Dutch tax authorities in relation to the Strathclyde Pension Fund which stated that there should have been no "withholding tax" on dividend payments to tax exempt bodies (such as UK pension funds) located within the European Union but outside the Netherlands
The European Commission has published a summary of the responses received to its consultation exercise on harmonising the solvency rules applying to certain institutions for occupational retirement provision (IORPs
