Essays about: "tax and taxation and pension"
Found 5 essays containing the words tax and taxation and pension.
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1. Comparability Approaches of the CJEU Regards Dividends Received by Non-Resident CIVs: Is the Primary Law Sufficient or Not?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : For preventing economic double taxation and neutralization of choice between direct and indirect investments, states might grant domestic funds certain tax advantages while not extending it to non-residents, which possibly result in international double taxation. This issue arises mostly because of the different features of the investment funds. READ MORE
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2. Allocation of Taxing Rights of Occupational Pension in Cross-Border Situations between an ETT- and EET- or TET-system : An Analysis between Sweden and Portugal
University essay from Uppsala universitet/Juridiska institutionenAbstract : The fact that pension consists of three cashflows that can be taxed at different points in time has resulted in a great divergence in how states treat the income of pension. Nonetheless, a majority of tax treaties allocate the exclusive taxing rights of private occupational pension to the residence state as advocated by the Organisation for Economic Co-operation and Development. READ MORE
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3. Supplementary Old-age Pension Systems
University essay from Lunds universitet/Juridiska institutionenAbstract : The ageing population in Europe has created a demographic shift, especially in the number of pension beneficiaries, which has increased inversely proportional compared to the number of economically active individuals. With the aim of minimizing future pension problems within the EU Member States, the occupational pension system was proposed by the European Commission to integrate the internal pension market in the EU. READ MORE
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4. Single market for occupational pensions - are we there yet?
University essay from Lunds universitet/Juridiska institutionenAbstract : For decades the largest part of European citizens has been dependant on State provided pensions. However, this safety net will not hold in the long run. Europe is going through a dramatic demographic change where the elderly group in the society is growing rapidly in size at the same time as the young generation is constantly decreasing. READ MORE
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5. Tax Obstacles for Cross-border Pensions in EU : A case study on pension related cases and their impact on national tax provisions
University essay from IHH, RättsvetenskapAbstract : Ever since the barriers between the Member States have diminished, more and more European Union (EU) citizens have chosen to work in a different State than their home state. Problems have occurred because of this cross border activity when workers have chosen to keep their pension funds taken in the home state, while working in the second State. READ MORE