European Union - Pan-European Personal Pension Products – Will the Proposed European Tax Recommendation Work?

• Autores: Sebastiaan Niels Hooghiemstra
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 10, 2018, págs. 453-462
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • This article discusses the effectiveness of the PEPP Tax Recommendation and the accompanying PEPP “portability service”. It provides an overview of certain anticipated problems in relation to the future taxation of PEPPs in Europe that led to this initiative, followed by an analysis of the effectiveness of the Recommendation and PEPP “portability service” in eradicating such problems. Finally, it reviews options for an alternative EU-wide PEPP tax regime.