The Resource Personal pensions in the EU
Personal pensions in the EU
Resource Information
The item Personal pensions in the EU 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 Personal pensions in the EU 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
- 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
- Language
- eng
- Extent
- xx, 393 p.
- Isbn
- 9789041159533
- Label
- Personal pensions in the EU
- Title
- Personal pensions in the EU
- 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
- Extent
- xx, 393 p.
- Isbn
- 9789041159533
- Label
- Personal pensions in the EU
- Extent
- xx, 393 p.
- Isbn
- 9789041159533
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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/Personal-pensions-in-the-EU/KdAZpSZxVkM/" 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/Personal-pensions-in-the-EU/KdAZpSZxVkM/">Personal pensions in the EU</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="https://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/Personal-pensions-in-the-EU/KdAZpSZxVkM/" 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/Personal-pensions-in-the-EU/KdAZpSZxVkM/">Personal pensions in the EU</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
