The Resource Movement of persons in Europe : tax, pensions and social security

Movement of persons in Europe : tax, pensions and social security

Label
Movement of persons in Europe : tax, pensions and social security
Title
Movement of persons in Europe : tax, pensions and social security
Creator
Subject
Language
eng
Summary
This paper analyses the main issues respecting pensions and other old-age provisions in cross-border situations. The main conclusion is that problems inherent to the achievement of greater uniformity in the assignment rules on tax, social security and pensions need not be insurmountable, particularly in the light of the fact that various rules of assignment currently in operation have been shown to lack any fundamental justification. According to the author the most logical step would be to draw up a harmonised set of assignment rules for levying tax, social security premiums and pension contributions in cross-border situations
Citation source
In: Pension systems in the European Union : competition and tax aspects. - London : Kluwer Law International, 1999. - p. 43-83
http://library.link/vocab/creatorName
Kavelaars, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • pension system
  • social security
  • cross-border worker
  • director
  • self-employment
Label
Movement of persons in Europe : tax, pensions and social security
Instantiates
Publication
Label
Movement of persons in Europe : tax, pensions and social security
Publication

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