Essays about: "transfer of pension rights"

Found 2 essays containing the words transfer of pension rights.

1. 1. Solving Unequal Pensions through Voluntary Transfers : A gender analysis of the possibility to transfer your premium pension rights to your partner

   University essay from Umeå universitet/Umeå centrum för genusstudier (UCGS)

   Author : Sonja Karlsson; [2021]
   Keywords : premium pension; pension gap; transfer of pension rights; gender;

   Abstract : In this magister thesis I will critically analyse the possibility to transfer one’s premium pension rights to one’s spouse or registered partner using Carol Bacchi’s WPR approach. After a short presentation of the Swedish pension system, I will use delve deeper into the policy and discuss what it acknowledges, silences, and contributes to. READ MORE

3. 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 institutionen

   Author : Miranda Stenlund; [2020]
   Keywords : Private occupational pension; Cross-border situations; Allocation of taxing rights; Sweden; Portugal; Tax treaties; ETT-system; EET-system; TET-system;

   Abstract : 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