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European Taxes on Cross-Border Pension Investments: Should Your Plan File for Refunds? (PDF)
Groom Law Group Link to more items from this source
[Guidance Overview]
Apr. 8, 2013
"[S]ome European tax advisors believe there may be a basis for a claim that taxes by EU countries that discriminate against non-EU (such as U.S.) pension funds compared to local funds may be impermissible ... As a result, U.S. plans with EU investments may wish to consider filing claims for refund of taxes on the basis of such nondiscrimination laws."

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