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The Resource Personal pensions in the EU

Personal pensions in the EU

Label
Personal pensions in the EU
Title
Personal pensions in the EU
Creator
Subject
Language
eng
Summary
This book provides an in-depth view on personal pensions and proposes a model plan for EU Member States that complies with European and international tax law and contributes to EU tax strategy. Focusing on a comparison of the legislation on retirement provisions of Germany, the United Kingdom, the Netherlands and Sweden, the author draws conclusions and recommendations that are relevant to the EU in general. Elements that are touched upon include: the taxation of personal pensions; the question of whether or not a state has a tax claim when the taxpayer lived in that state when building up a personal pension; differences between occupational and personal pensions; defined benefit versus defined contribution systems; the payout phase; mandatory versus voluntary participation; providers, fees, and information and education. Specific topics covered include the following: quality of financial products for individual retirement savings; pension tracking systems; which providers should be allowed to participate and under which conditions; ability to pay principle; emigration of taxpayers and the transferability of provisions; rules regarding providers of personal pensions; open market options; and tax-free accounts
http://library.link/vocab/creatorName
Staats, G.M.C.M
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
EUCOTAX series on European Taxation
Series volume
vol. 42
http://library.link/vocab/subjectName
  • pension
  • old age provision
  • retirement
  • emigration
  • self-employment
  • tax treaty
  • fundamental freedoms
  • justification
  • exit tax
Label
Personal pensions in the EU
Instantiates
Publication
Extent
xx, 393 p.
Isbn
9789041159533
Label
Personal pensions in the EU
Publication
Extent
xx, 393 p.
Isbn
9789041159533

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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