Pension systems in the European Union : competition and tax aspects /

Pension systems in the European Union : competition and tax aspects /

This is a collection of papers presented at a seminar on the tax treatment of old-age provisions in the European Union Member States organized by the Foundation for European Fiscal Studies at the Erasmus University Rotterdam, 12 May 1998

Bibliographic Details
Corporate Author:	Foundation for European Fiscal Studies
Other Authors:	Stevens, L. G. M, Stevens, Leo
Format:	Book
Language:	English
Published:	The Hague ; Boston : Kluwer Law International, 1999
Series:	EFS (Series) ; 7 EFS (Series) 7
Subjects:	Competition > European Union countries Pension trusts > Taxation > Law and legislation > z European Union countries Pension trusts > Taxation > Law and legislation > European Union countries Law > European Union countries > International unification Pensions > Government policy > European Union countries Pensions > Taxation > European Union countries Competition Concurrence Concurrence > Pays de l'Union européenne Congrès Fiscalité Pension complémentaire Pension trusts > Taxation > Law and legislation Pensions de vieillesse > Impôts > Pays de l'Union européenne Pensions de vieillesse > Politique publique > Pays de l'Union européenne Pensions Pensions > Impôts > Pays de l'Union européenne Rapprochement des législations UE/CE Droit UE/CE Etats membres Community law Europees recht Fiscale aspecten Mededingingsrecht Pensioen Pensioenfondsen derecho comunitario droit communautaire fiscalité old age benefit pension scheme prestaciones de vejez prestations de vieillesse régime de pension régimen de pensiones taxation tributación Cour de justice CE EC Court of Justice Tribunal de Justicia CE alta dirección armonización assurance-vie cadres supérieurs civil servant competencia competition concurrence conditions d'ouverture des droits deducción tributaria décision judiciaire déduction fiscale détachement doble tributación double imposition double taxation elegibilidad eligibility empleado empleo emploi employee employment fonctionnaire fondo de jubilaciones fonds de pensions freedom of movement frontier workers funcionario harmonisation harmonization impôt sur le revenu impuesto sobre la renta income tax judicial decision libre circulación libre circulation life insurance occupational pension scheme pension fund private pension scheme régime de pension privé régime de pension professionnel régimen de pensión profesional régimen privado de pensión salarié secondment seguridad social seguro de vida self employment sentencia judicial sécurité sociale social security tax deduction top management trabajador fronterizo trabajo a cuenta propia transferencia de personal a otra empresa travail indépendant travailleur frontalier Alemania Allemagne Austria Autriche Belgique Belgium Bélgica Danemark Denmark Dinamarca EU countries Europa Occidental Europe occidentale Europe > European Union countries European Union countries Finland Finlande Finlandia France Francia Germany Netherlands Noruega Norvège Norway Países Bajos Pays-Bas Suisse Suiza Switzerland Western Europe países de la UE pays de l'UE comentario comment commentaire conference paper document de conférence documento de conferencia

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