Taxation Of Pensions In The Ec
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Taxation Of Pensions In The Ec
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Author : Jon Kvist
language : en
Publisher: Springer
Release Date : 1992
Taxation Of Pensions In The Ec written by Jon Kvist and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Business & Economics categories.
This paper deals with the tax aspects of social security in EU. Special regard is taken to the Internal Market and its completion. Social security is exemplified bt pension schemes.
Taxation Of Pension Schemes
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Author : Stephen Woodhouse
language : en
Publisher: Thomson Professional Pub Canada
Release Date : 1996
Taxation Of Pension Schemes written by Stephen Woodhouse and has been published by Thomson Professional Pub Canada this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Pensions categories.
A guide to many tax regimes affecting pension schemes, whether approved or unapproved, and whether established within or outside the UK. Comparisons are made between pensions and other investment media, and a section traces the development of pension provision and taxation through the Finance Acts.
Social Security Taxation And Europe
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Author : Jos Berghman
language : en
Publisher:
Release Date : 1993
Social Security Taxation And Europe written by Jos Berghman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Political Science categories.
This book deals with the relation between social security and taxation. It examines various ways of reaching social policy goals, by fiscal measures or social security benefits. The book also considers the advisability of using direct and indirect taxation to finance social security. The EU coordination in social security matters is also discussed.
Personal Pensions In The Eu
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Author : Gerard Staats
language : en
Publisher: Kluwer Law International
Release Date : 2015
Personal Pensions In The Eu written by Gerard Staats and has been published by Kluwer Law International this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Law categories.
Based on author's thesis (doctoral) - Tilburg University, 2014.
The Future Of Pension Plans In The Eu Internal Market
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Author : Nazaré da Costa Cabral
language : en
Publisher: Springer Nature
Release Date : 2019-11-26
The Future Of Pension Plans In The Eu Internal Market written by Nazaré da Costa Cabral and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-11-26 with Business & Economics categories.
This edited volume takes a closer look at various European pension-plan models and the recent challenges, trends and predictions related to the design of such schemes. The contributors analyse new ideas, both from national governments and European institutions, and consider current debates on topics such as the Capital Markets Union (CMU) and the so-called ‘European Pillar of Social Rights’ – calling for a new approach to social policy at the European level in response to common challenges, such as ageing and the digital revolution.This interdisciplinary work embraces economic, financial and legal perspectives, while focusing on previously selected coherence aspects in order to ensure that the analyses are comprehensive and globally consistent.
The Taxation Of Pensions
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Author : Robert Holzmann
language : en
Publisher: MIT Press
Release Date : 2018-08-07
The Taxation Of Pensions written by Robert Holzmann and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-08-07 with Business & Economics categories.
Theoretical and policy perspectives on the taxation of pension, viewed in an international context. Policy makers and academic researchers have been preoccupied in recent decades with the design of pension schemes and effective pension system reform. Relatively little attention has been given to the taxation of pensions and, more broadly, the provision of retirement income. In this book, experts from a range of countries explore the interconnection. Their contributions are especially timely, given recent demographic and political developments including population aging that lengthens the time between contribution payment and benefit receipt, the mobility of capital and labor brought about by globalization, and the complexity of pension taxation within and between countries. In shedding light on these issues, the chapters document the various forms of taxation of pension systems; use economic theory to explain both qualitative and quantitative observations; and consider whether the observed interaction of taxation and pensions is efficient. Theoretical overviews are followed by rigorous analyses of pension taxation in specific countries, including Denmark, Sweden, Portugal, Australia, Germany, the United Kingdom, and the United States. Contributors Torben M. Andersen, Spencer Bastani, Hazel Bateman, Sören Blomquist, Axel Börsch-Supan, Jorge Miguel Bravo, Gary Burtless, Rafal Chomik, Helmuth Cremer, Carl Emmerson, Csaba Feher, Bernd Genser, Robert Holzmann, Paul Johnson, Alain Jousten, Christian Keuschnigg, Eric Koepcke, George Kudrna, Jukka Lassila, Luca Micheletto, Pierre Pestieau, John Piggott, Christopher Quinn, Tarmo Valkonen, Alan Woodland
Eu Citizenship And Direct Taxation
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Author : Erik Ros
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24
Eu Citizenship And Direct Taxation written by Erik Ros and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-24 with Law categories.
Freedom of movement is a key principle of the European Union (EU) resulting in the right of every EU citizen to move and reside freely within the EU. Many EU citizens work in other Member States than their Member State of origin. Direct taxes are not as such covered in the treaties and therefore have much smaller bases for harmonization at EU level than indirect taxes. As a result, decisions of European Court of Justice (ECJ) on the clash between the EU principle of free movement and Member States’ direct tax rules have a significant effect on national direct tax systems. This book focuses on the relation between free movement rights of EU citizens and the legal autonomy of Member States in the area of direct taxation and will immediately engage tax practitioners and scholars. The author asks (and answers) the question: Has the willingness at EU level to make EU citizenship a key driver behind the integration process come at the expense of national direct tax autonomy? The book’s incomparably thorough analysis of the distinctive evolution, mainly via ECJ case law, of the relation between the EU principle of free movement of persons and Member States’ direct tax rules includes in-depth discussion of the following elements and more: – the concept of EU citizenship in the EU’s constitutional and institutional development; – how the ECJ has interpreted the concept of free movement with regard to economically inactive persons; – how the notion of EU citizenship has widened the ECJ’s view on treaty access; – how the ECJ has addressed the clash between free movement of persons and direct taxation in the EU’s constitutional context; and – numerous tax policy initiatives with regard to EU citizens before and after the Treaty of Lisbon This is the first book to investigate in such detail how the ECJ has tried to reconcile specific national direct tax rules with the general EU principle of free movement of persons from the perspective of EU citizenship. This book explains that the ECJ is in the process of reconceptualizing the market freedoms relating to the free movement of persons, also in the area of direct taxation, as part of a broader EU citizenship right for all economically active EU citizens to pursue an economic activity in a cross-border context; a right beyond the aim of realization of the internal market. As an extremely important analysis of the influence of EU law on the direct tax autonomy of Member States, this book is sure to be itself of great influence in the practice and study of taxation in the EU.
Ec Law And The Sovereignty Of The Member States In Direct Taxation
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Author : Mathieu Isenbaert
language : en
Publisher: IBFD
Release Date : 2010
Ec Law And The Sovereignty Of The Member States In Direct Taxation written by Mathieu Isenbaert and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Direct taxation categories.
In order to develop a suitable framework for the analysis of the European Court of Justice (ECJ) case law, it is first analysed what significance, if any, the concept of 'sovereignty' has in the contemporary supranational environment of the European Union. All too often, tax scholars equate 'sovereignty' with the concepts of 'competence' or 'jurisdiction'. It will be established in this thesis that a much more specific and higher-level meaning is to be attributed to the 'sovereignty' concept, which goes beyond the strictly legal concepts of 'competence' or 'jurisdiction'. The cornerstone of this thesis, however, is an extensive analysis of the case law of the ECJ in direct tax matters, including a comparison with its non-tax case law. A new kind of methodology is used in discussing the cases: they are categorized according to whether a discrimination - or a restriction - based analysis was applied by the ECJ.
Towards A Homogeneous Ec Direct Tax Law
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Author : Cécile Brokelind
language : en
Publisher: IBFD
Release Date : 2007
Towards A Homogeneous Ec Direct Tax Law written by Cécile Brokelind and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Direct taxation categories.
Issues in 27 member states that might have an impact on their own cases. A new way of thinking is necessary in order to achieve a homogeneous application of non-harmonized community law dealing with direct taxation
Ecj Recent Developments In Direct Taxation
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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2006-01-01
Ecj Recent Developments In Direct Taxation written by Michael Lang and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-01-01 with Law categories.
A growing number of cases pending before trhe European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. This book scrutinises the national background of the most important of these cases and examines possible infringements of fundamental freedoms. The focus of each analysis is on the questions submitted to the ECJ by the national courts. Moreover, where available, the opinion of the Advocate General is discussed. The cases are presented by esteemed national and European tax law experts. This book goes to the heart of the national tax systems, exposing hidden obstacles to fundamental freedoms.