Personal Pensions in the EU

1. Auflage 2015
ISBN: 978-90-411-5953-3
Verlag: Wolters Kluwer

Buch, Englisch

Reihe: EUCOTAX Series on European Taxation Series Set

Over recent decades, in the EU as in developed economies in general, taxpayers have become increasingly responsible for their own pensions. Yet to date there has been no specific scientific research with respect to personal pension plans 舒 their adequacy, safety, sustainability, transparency and accessibility. This book provides an in-depth view on personal pensions and proposes a model plan for Member States that complies with European and international tax law and contributes to EU tax strategy.

Autoren/Hrsg.

Staats, Gerard

Fachgebiete

• Rechtswissenschaften Wirtschaftsrecht Bank- und Versicherungsrecht Versicherungsrecht
• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)
• Rechtswissenschaften Steuerrecht Einkommensteuer, Lohnsteuer und Kapitalertragsteuer, Kirchensteuer
• Rechtswissenschaften Ausländisches Recht Westeuropa, Südeuropa
• Rechtswissenschaften Ausländisches Recht Nordeuropa (Skandinavien)
• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht

Inhaltsverzeichnis

About the Author
Acknowledgements
List of Abbreviations
Chapter 1 Introduction
Chapter 2 International Tax Law
Chapter 3 EU Tax Law
Chapter 4 The Pension System in the Four Countries
Chapter 5 International Issues in the Four Countries
Chapter 6 Elements of an Integrated Personal Pension System
Chapter 7 Neutral Personal Pensions Model
Chapter 8 Summary
ANNEX
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Bibliography
Table of Cases: Court of Justice of the European Union