pension fund
Resource Information
The concept pension fund represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
pension fund
Resource Information
The concept pension fund represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- pension fund
236 Items that share the Concept pension fund
Context
Context of pension fundSubject of
No resources found
No enriched resources found
- (On)bedoelde inperking van de stakingslijfrenteaftrek
- 2016 brings tax changes for foreign pension funds in Mexico
- After-tax investing for superannuation funds : what should managers manage?
- An unregulated asset in a regulated world : whether and how employers should pay employees in cryptocurrency
- Are Europe's social security finances compatible with EMU?
- Are pension funds supplanting tax competition in Belgium?
- Aspecten van de stamrechtvrijstelling in relatie met de brede herwaardering
- Aspectos fiscales de la dependencia y la discapacidad
- Ausländische Pensionskassen. Foreign pension funds
- Australia starting to address retirement regime's tax inequities for international workers
- Auszug aus dem Urteil der II. öffentlichrechtlichen Abteilung vom 14. Dezember 1989 i.S. X.-Stiftung gegen Kantonale Verwaltung für die direkte Bundessteuer sowie Kantonale Rekurskommission für eidgenöaaiache Abgaben des kantons Basel- Stadt. (Verwaltungsgerichtsbeschwerde)
- Betriebliche Altersvorsorge durch Pensionskassen : im nationalen und internationalen Steuerrecht
- Brede herwaardering : een momentopname
- Brede herwaardering I
- Brede herwaardering I : nieuwe regels voor lijfrente en kapitaalverzekeringen in de inkomstenbelasting
- Brede herwaardering I in de praktijk
- Brede herwaardering op weg naar Staatsblad? : (6) al die lastige verdragsbepalingen
- Brede herwaardering op weg naar het Staatsblad? : (8) is revisierente rente?
- Brede herwaardering op weg naar het Staatsblad? : variaties op het thema van verdragsontduiking en nog wat andere dissonanten
- Brede herwaardering op weg naar het staatsblad? (4) : mist rond het begrip lijfrente
- Brede herwaardering. Aanspraak emigrant op pensioen zo min mogelijk fiscaal belemmeren
- Brede herwaardering. De kapitaalverzekering: nog toekomst na 1 januari 1990; De periodieke uitkeringen in het wetsontwerp Brede herwaardering; De vennootschapsbelasting en de belasting op pensioenfondsen
- Brede herwaardering. Het nieuwe lijfrenteregime volgens de Brede Herwaardering: tijdverspilling?; De kapitaalverzekering terug naar af ?; Periodieke uitkeringen na emigratie
- Brede herwaardering. Het pensioenregime in de herwaardering; Beloofd is beloofd; en wat je belooft, moet je doen
- Brede herwaardering. Ook nog een pensioenfondsenheffing ?; Wijzigingen in het regime van de vennootschapsbelasting voor pensioenlichamen en verzekeraars; Pensioenfondsen in de "Brede herwaardering"; Relevante wetteksten, voorontwerp en wetsvoorstellen Brede herwaardering
- Buy now or wait. Until the sales?
- CJEU - recent developments in direct taxation 2019
- Capire la finanza : guida pratica agli strumenti finanziari
- Clarity for foreign funds tax
- Classification of exempt organizations under U.S. FATCA, U.K. IGA, and OECD CRS
- Collectieve pensioenen in Nederland : het macrobeeld
- Comparative tax advantages of Canadian pension funds as investors in real estate
- Cross-border recognition of occupational pensions within the E.U. and beyond
- Dach-Investmentfonds im ausländischen Kontext : aktuelle Aspekte unter Berücksichtigung des neuen BMF-Schreibens v. 21.5.2019
- Das neue Pensionskassenrecht - PKG-Nov 1998
- De additionele inwonereis in het verdrag met de Verenigde Staten: HR 4 december 2009, BNB 2010/177
- Dga's in 2008 zonder loonadministratie : een zegen of een drama?
- Die Begründung von Rentenansprüchen und die Berechnung von Renten nach dem Recht der Europäischen Union
- Die Besteuerung amerikanischer Pensionsfonds : Vorbildcharakter für Deutschland?
- Die Pensionskasse : Steuerliche Aspekte
- Die Privatstiftung als Träger betrieblicher Altersvorsorge. Steuerliche und arbeitsrechtliche Aspekte
- Die Übertragung von Ansprüchen aus direkten Leistungszuzagen auf Pensionskassen und betriebliche Kollektivversicherungen : Steuerliche Auswirkungen - ein Aufruf zur Vereinheitlichung
- Direito Tributário, Societário e a reforma da Lei das S/A - Vol. V : controversias após a Lei n. 12.973
- Dividend witholding tax claims in the European Union
- Dividendes: convention franco-néerlandaise (Instr. 19 janvier 1996)
- Dixon : a cautionary case of U.S.-Australian tax issues
- Don't put all your eggs in one basket
- ECJ referral on whether withholding tax burden on foreign pension funds receiving dividends from domestic corporation infringes the freedom of movement of capital
- EU income tax law: issues for the years ahead
- Einmalauszahlungen aus der Schweizer Pensionskasse - eine Zweiteilung
- Eligibility of Foreign Government's Pension Fund for para 892 Exemption
- End game
- Entlastung ausländischer Pensionskassen von der österreichischen Kapitalertragsteuer = Relief for foreign pensions [i.e. pension] funds from Austrian withholding tax
- European Court of Justice ruling in Wheels : the exemption for management of special investment funds
- Evolution récente de la fiscalité en matière d'assurances ... un peu de tout
- Finnish taxation of nonresident pension funds breaches EU law
- Fiscal implications of the global economic and financial crisis
- Fiscale Europeesrechtelijke aspecten van grensoverschrijdend pensioenverkeer : een onderzoek naar Nederlandse fiscale wet- en regelgeving betreffende werknemers en pensioenuitvoerders
- Fiscale behandeling pensioenverplichtingen in de winstsfeer
- Fiscalité et épargne des ménages
- Fiscus en vergrijzing. Naar een ander fiscaal systeem ?
- Fjármálaráðuneytið
- Follow up work on BEPS Action 6 : preventing treaty abuse - the position of CIVs and non-CIV funds further considered
- Foreign funds and trusts claiming tax treaty benefits in Portugal
- Foreign pension funds : selected treaty issues
- Foreign pension funds with US investments : tax classification
- Foreign pension plans investing in shares of a U.S. REIT
- French dividends received by foreign pension funds : a resolution?
- French treaty brought up to date
- Funds and portfolio management institutions : an international survey
- Försäkringsaktiebolaget Skandia (publ) and another v Riksskatteverket (Case C-422/01)
- Förördning om tillfällig förmögenhetsskatt för livförsäkringsbolag,understödsföreningar och pensionsstiftelser
- General Electric Pension Trust v Director of Income-Tax (International Taxation), Mumbai : AAR no. 659 of 2005
- Heffingskortingen in de Wet inkomstenbelasting 2001
- Het begrip levensverzekering in de inkomstenbelasting na de Brede herwaardering
- Het beleidsbesluit subjectieve vrijstelling pensioenlichamen
- Het ondernemerschap van concernstichtingen
- Het wetsontwerp Brede herwaardering
- Host country tax consequences concerning retirement benefits for in-bound executive transfers
- How the financial transaction tax affects pension funds
- How to finance the rising costs of long-term care : four alternatives for the Netherlands
- Income tax implications of joint investment by pension plans through a private pooled fund vehicle
- Institutional investment under the new U.S.-Netherlands treaty
- International aspects of U.S. retirement plans, deferred compensation and equity-based compensation plans : an overview
- International comparison of social security and retirement funds from the national savings perspective
- International experience of how taxes influence the movement of private capital
- International issues & superannuation
- International tax problems of charities and other private institutions with similar tax treatment
- Investment funds in Malta
- Invoering partiële vennootschapsbelastingplicht pensioenfondsen - wanneer gebeurt het?
- Issues in pension funding
- Ist die Dividendenbesteurung ausländischer Pensionsfonds unionrechtskonform?
- Joined Cases C-430/93 and C-431/93. Jeroen van Schijndel and Johannes N.C. van Veen v Stichting Pensioenfonds voor Fysiotherapeuten
- Judgment on VAT recovery of pension fund costs : employers entitled to recover VAT on pension fund investment management costs and administrative costs
- Kanadischer Haushaltsplan 2005 - wichtigste Änderungen im Steuerrecht -
- Kapitaalverzekeringen met lijfrenteclausule voor en na de Brede Herwaardering
- Knelpunten bij de gewijzigde teruggaafregeling dividendbelasting voor vrijgestelde aandeelhouders in fiscale beleggingsinstellingen
- Körperschaftsteuergesetz : Kommentar
- Körperschaftsteuergesetz : Kommentar
- Körperschaftsteuergesetz : mit Nebengesetzen
- La intermediación comercial. Aspectos tributarios
- Lag om avkastningsskatt pa pensionsmedel
- Lag om tillfällig förmögenhetsskatt för livförsäkringsbolag, understödsföreningar och pensionsstiftelser
- Leistungen von Pensionskassen Im DBA-Recht
- Ley 8/1987, de 8 de junio, de Regulación de los Planes y Fondos de Pensiones
- Liber Amicorum Bernard Peeters
- Limiting pension fund investment in Canadian business income trusts
- Loi No. 97-277 du 25 mars 1997 créant les plans d'épargne retraite
- Luxembourg - private pension funds
- Luxembourg in international tax
- Ministre du Budget v Landesarztekammer Hessen Versorgunsgwerk / Ministre du Budget v Société Santander Pensiones : No 370054, No 371132
- Modelling pension fund investment behaviour
- Modern FIRPTA : a transactional perspective
- More institutional investors are entitled to refund of Dutch dividend withholding tax
- Net public social expenditure
- Netherlands pension funds and the taxation of dividends and capital gains in selected countries
- New US-Sweden tax treaty follows the new trend for zero withholding tax rate
- New Zealand retirement saving and taxation : lessons from Australia
- New international pension funds
- New tax treaty
- No salvation in Maltese pension plans
- OECD pensions outlook 2018
- Ondernemend in pensioen
- Op weg met de brede herwaardering : een praktische handleiding voor verzekeringsovereenkomsten
- Ordinary business or family dealing revisited
- Participants in foreign transparent entity denied treaty benefits (the good, the bad and the ugly)
- Pass through taxation of collective investment funds - a misguided exception?
- Pensioen en de belangrijkste toekomstvoorzieningen
- Pensioen en de belangrijkste toekomstvoorzieningen
- Pensioen en de belangrijkste toekomstvoorzieningen
- Pensioen en de belangrijkste toekomstvoorzieningen
- Pensioen en de belangrijkste toekomstvoorzieningen
- Pensioen en de belangrijkste toekomstvoorzieningen
- Pensioen en de belangrijkste toekomstvoorzieningen
- Pensioen in de loonsfeer
- Pensioen- en spaarfondsenwet
- Pensioencompendium 3 : pensioenwetgeving geselecteerd voor de pensioenadviseur
- Pensioenen
- Pensioenen : deel 2
- Pensioenfondsen : werkterrein en belastingplicht
- Pensioenverplichtingen in de winstsfeer : aftrekbaarheid van pensioenverplichtingen die voortkomen uit de eisen die De Nederlandsche Bank stelt aan de dekkingsgraad
- Pension funds - EU VAT aspects
- Pension funds and VAT : not always the best of friends
- Pension funds and regulatory developments
- Pension funds and tax management : challenges ahead for "multinational enterprises"
- Pension funds as cross-border investors : country survey on tax and regulatory developments : Australia
- Pension funds as cross-border investors : country survey on tax and regulatory developments : China (People's Rep.)
- Pension funds as cross-border investors : country survey on tax and regulatory developments : France
- Pension funds as cross-border investors : country survey on tax and regulatory developments : India
- Pension funds as cross-border investors : country survey on tax and regulatory developments : Netherlands
- Pension funds as cross-border investors : country survey on tax and regulatory developments : Russia
- Pension funds as cross-border investors : country survey on tax and regulatory developments : Spain
- Pension funds as cross-border investors : country survey on tax and regulatory developments : Switzerland
- Pension funds as cross-border investors : country survey on tax and regulatory developments : Taiwan
- Pension funds as cross-border investors : country survey on tax and regulatory developments : United States
- Pension funds: regulatory framework and taxation
- Pension systems in the European Union : competition and tax aspects
- Planes de pensiones : reflexiones críticas sobre su régimen fiscal
- Planes y fondos de pensiones : actualización mayo 2006
- Planes y fondos de pensiones : texto refundido y reglamento
- Planes y fondos de pensiones : texto refundido y reglamento (actualización febrero 2016)
- Planes y fondos de pensiones : texto refundido y reglamento (actualización junio 2007)
- Planes y fondos de pensiones : texto refundido y reglamento (actualización junio 2008)
- Planes y fondos de pensiones : texto refundido y reglamento (actualización marzo 2020)
- Planes y fondos de pensiones : texto refundido y reglamento (actualización mayo 2011)
- Prestaciones a fondo de pensiones ante el impuesto sobre el valor añadido
- Proceedings 74th annual conference on taxation : Chicago, Illinois, October 4-8, 1981 : and minutes of the annual meeting held Wednesday, October 7, 1981
- Projet de loi portant modification de certaines dispositions de la loi du 8 juin 1999 créant les fonds de pension sous forme de société d'épargne-pension à capital variable (SPCAV) et d'association d'épargne-pension (ASSEP)
- Proposed regulations issued for qualified foreign pension funds
- Protecting pensions : policy analysis and examples from OECD Countries
- Real Decreto 1307/1988, de 390 de septiembre por el que aprueba el Reglemento de Planes y Fondos de Pensiones
- Reap the benefits
- Recent changes in the law governing employer - sponsored small Australian superannuation funds
- Recente jurisprudentie inzake de waardering van pensioenverplichtingen
- Retirement funds and VAT
- Risparmiatori (irrazionali) ed incentivi al risparmio previdenziale in Italia
- Rückzahlung österreichischer Kapitalertragsteuer auch für drittstaatsansässige Pensionsfonds = Full withholding tax refund on dividends paid to a third country pension fund claimant
- Safeguarding pension taxation rights in cross-border situations
- Social security reform in Chile: Privatization of the pension saving system
- Sociedades
- Steuerbefreiung von Institutionen mit öffentlichen Zwecken
- Steuergrundriss der betrieblichen Altersversorgung
- Supplementary pensions suffer under new Italian tax regime
- Supreme Court restricts the scope of the VAT exemption for the management of special investment funds in the Netherlands
- Swiss pension fund entitled to reclaim Swiss withholding tax on dividends received indirectly via Irish investment fund
- Sécurité sociale = Social Security = Sozialversicherung : Grand-Duché de Luxembourg
- Tax credit mechanism for superannuation funds and life insurance policies : a level playing field
- Tax exemption for certain investments made by foreign pension and retirement funds in Mexico
- Tax leakage from pension fund investment in Canadian income trusts
- Tax minimization for non-U.S. pension funds investing in the United States
- Tax treatment of foreign pension funds
- Tax-exempts and corporate capital structure: an empirical analysis
- Taxation and cross-border pooling in the EU pension sector : from UCITS to IORP
- Taxation and household saving
- Taxation of investment funds
- Taxation of non-resident institutional investors in Finland : recent case law and developments
- The 30 percent limitation for pension investment in companies : policy options
- The Chilean pension system
- The International Pension Scheme Act
- The U.S. income tax treatment of Mexican retirement funds owned by U.S. persons
- The VAT cost to pensions
- The effect of the new Belgium-US double tax treaty for individuals : part 2 - deferred compensation
- The essentials of retirement fund management in Southern Africa
- The hidden welfare state : Tax expenditures and social policy in the United States
- The meaning and scope of the ancillary principle under model tax conventions
- The new FIRPTA exemption for foreign pension funds
- The new U.S.-France income tax treaty: vive la difference!
- The rise and fall of Malta pensions : taxpayer positions, IRS enforcement, and remaining solutions
- The tax treatment of foreign pension funds
- The year in review : Denmark
- Three new Swedish direct taxation cases on their way to the ECJ
- Transfer pricing at heart of battle among debtors, pensioners over allocation of $7.3 billion in Nortel Networks' bankruptcy
- Treaty residence of pension funds : comments received on public discussion draft
- Treaty residence of pension funds : public discussion draft
- Trends in global pension funds : the Irish common contractual fund
- U.S. officials cool to requests for foreign pension plan reg exception
- U.S. tax treatment of Brazilian private pension plans
- U.S.-France treaty tightens limitation of benefits, adds pension provisions
- UFS bestätigt EU-Rechtswidrigkeit der Besteuerung ausländischer Versorgungs- oder Unterstützungskassen = Independent Finance Board confirms that taxation of foreign pension funds is contrary to Union Law
- Unionsrechtskonforme Dividendenbesteuerung ausländischer Pensionsfonds
- Update on the Dutch fund for joint account ('closed' FGR): asset pooling vehicle for international investors and pension funds
- VAT and pension funds in the EU
- VAT exemption for asset management : how far does it go?
- Value added tax
- Vergelijkende analyse van het fiscaal stelsel van groepsverzekeringen en pensioenfondsen
- Verordnung des Bundesministers für Finanzen über Anteile an Pensionsinvestmentfonds
- Wann kommt die gerechte Besteuerung der privaten Rentenversicherungen?
- Wet van 12 december 1991 tot wijziging van het fiscale regime voor onderhoudsvoorzieningen en spaarvormen alsmede van het fiscale regime voor verzekeraars en directiepensioenlichamen
- Wet van 12 december 1991, houdende wijziging van de inwerkingtreding van het voorstel van wet tot wijziging van het fiscale regime voor onderhoudsvoorzieningen en spaarvormen alsmede van het fiscale regime voor verzekeraars en directiepensioenlichamen
- Wie is eigenaar van pensioengelden? Vennootschappelijke trends
- Wijzigingen in de Nederlandse successiewetgeving
- Will new developments regarding pension funds and VAT lead to additional taxation of retirement plans?
- Will we see a change in tax treaties between European countries concerning taxation of occupational pensions?
- Zur Unionsrechtswidrigkeit der Kapitalertragsteuer-Erhebung auf Portfoliodividenden bei ausländischen Anteilseignern in Verlustsituationen
- Zuwendungen an Unterstützungskassen unter Berücksichtigung der Änderungen durch das Jahressteuergesetz 1996
- Änderung des Foreign Investment in Real Property Tax Act (FIRPTA) : neues Kapitel für ausländische Anleger in US-Immobilien
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/resource/9PNEuZxQ8eM/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/9PNEuZxQ8eM/">pension fund</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Concept pension fund
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/resource/9PNEuZxQ8eM/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/9PNEuZxQ8eM/">pension fund</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>
