The Resource La taxation des capitaux de pensions complémentaires après la LPC et le pacte des générations
La taxation des capitaux de pensions complémentaires après la LPC et le pacte des générations
Resource Information
The item La taxation des capitaux de pensions complémentaires après la LPC et le pacte des générations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item La taxation des capitaux de pensions complémentaires après la LPC et le pacte des générations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Overview of the taxation of supplementary pensions before and after the Law on solidarity between generations of 23 December 2005 and a law on various amendments of 27 December 2005. In particular the applicable tax rates, the consequences of an individual or collective agreement, the treatment of directors and professionals and the pre-levy are described
- Language
- eng
- Label
- La taxation des capitaux de pensions complémentaires après la LPC et le pacte des générations
- Title
- La taxation des capitaux de pensions complémentaires après la LPC et le pacte des générations
- Language
- eng
- Summary
- Overview of the taxation of supplementary pensions before and after the Law on solidarity between generations of 23 December 2005 and a law on various amendments of 27 December 2005. In particular the applicable tax rates, the consequences of an individual or collective agreement, the treatment of directors and professionals and the pre-levy are described
- Citation source
- In: Revue générale de fiscalité. - Bruxelles. - Vol. 37 (2006),
- http://library.link/vocab/creatorName
-
- Mariscal, B
- Niessen, L
- Geographic coverage
-
- European Union
- Europe
- Language note
- French
- http://library.link/vocab/subjectName
-
- pension
- director
- self-employment
- old age provision
- Label
- La taxation des capitaux de pensions complémentaires après la LPC et le pacte des générations
- Label
- La taxation des capitaux de pensions complémentaires après la LPC et le pacte des générations
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/La-taxation-des-capitaux-de-pensions/2p9RvNTDIvQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/La-taxation-des-capitaux-de-pensions/2p9RvNTDIvQ/">La taxation des capitaux de pensions complémentaires après la LPC et le pacte des générations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/La-taxation-des-capitaux-de-pensions/2p9RvNTDIvQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/La-taxation-des-capitaux-de-pensions/2p9RvNTDIvQ/">La taxation des capitaux de pensions complémentaires après la LPC et le pacte des générations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>