£230.00

Wolters Kluwer Law & Business Personal Pensions in the EU

Name: Personal Pensions in the EU
Brand: Wolters Kluwer Law & Business
Price: 230.0 GBP
Availability: InStock

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Description

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 specifi c scientifi c research with respect to personal pension plans 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. 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, among others, are 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, defi ned benefi t versus defi ned contribution systems, the payout phase, mandatory versus voluntary participation, providers, fees, and information and education. Specifi c topics covered include the following: - quality of fi nancial 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.

Product Specifications

Brand: Wolters Kluwer Law & Business
Format: hardcover
ASIN: 9041159533
Category: Books > Subjects > Business, Finance & Law > Law > International
Domain: Amazon UK
Release Date: 27 May 2015
Listed Since: 02 June 2015

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Wolters Kluwer Law & Business Personal Pensions in the EU

It has never been this cheap. We have no record of a lower price.

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