Download or read book La fiscalit des pensions de retraite et de survie written by Bernard Mariscal and published by Emile Bruylant. This book was released on 2009-12-01 with total page 574 pages. Available in PDF, EPUB and Kindle. Book excerpt: Si un sujet fiscal mérite une étude, approfondie et structurée, en vue de sa publication, c'est bien celui de la fiscalité des pensions de retraite et de survie en Belgique. Il est en effet de notoriété publique que si le nombre des cotisants au régi-me légal des pensions de retraite et de survie diminue d'année en année, le nombre de pensionnés (et prépensionnés) augmente constamment, eu égard au vieillissement généralisé de la population dû à l'augmentation de la durée moyenne de vie des personnes qui la composent et à une baisse de la natalité. Cette situation n'a pas échappé au monde politique pour la simple raison qu'elle génère une pression financière de plus en plus lourde sur le régime des pensions légales. Pour limiter le surcoût de ce régime, il fallait notamment encourager la constitution de pensions complémentaires (légales et extra-légales), empêcher les excès ou les usages abusifs des dispositions favorables prévues en cette matière par le Code des impôts sur les revenus et, si possible, limiter l'impact budgétaire des nouvelles mesures à prendre. C'est ainsi qu'un grand nombre de nouvelles dispositions fiscales en la matière ont vu le jour pendant la dernière décennie. Le présent ouvrage présente un panorama actuel de la législation fiscale en matière de pensions de retraite et de survie (du premier au troisième pilier) mais, surtout, en décrit le 'mode d'emploi' avec une rigueur scientifique et une méthodologie telles que l'étudiant en droit ou le moins informé des professionnels du secteur concerné trouvera la réponse à la question précise qui se pose à lui. Chaque fois que cela s'avère utile, les auteurs ne manquent pas de faire appel au contexte historique de la matière qu'ils vont commenter: cela facilite énormément la compréhension des textes légaux en vigueur aujourd'hui, dont la complexité se mesure au nombre des modifications qu'ils ont subies depuis le texte initial. Des tableaux récapitulatifs permettent également d'avoir une vue plus globale de la matière.

Download or read book Renseignements g n raux relatifs aux pensions de retraite et de survie du secteur public written by and published by . This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1977 with total page 628 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Library of Congress Catalogs written by Library of Congress and published by . This book was released on 1960 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Library of Congress Catalog written by Library of Congress and published by . This book was released on 1970 with total page 632 pages. Available in PDF, EPUB and Kindle. Book excerpt: A cumulative list of works represented by Library of Congress printed cards.

Download or read book Subject Catalog written by Library of Congress and published by . This book was released on 1955 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Situation Des Ouvriers Au Regard de L imp t Et Des Transferts Sociaux written by and published by . This book was released on 1994 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Foreign Language Index written by Public Affairs Information Service and published by . This book was released on 1988 with total page 620 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Parliamentary Papers written by Great Britain. Parliament. House of Commons and published by . This book was released on 1981 with total page 932 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Sessional Papers written by Great Britain. Parliament. House of Commons and published by . This book was released on 1986 with total page 868 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Collection of Essays by Legal Advisers of States Legal Advisers of International Organizations and Practitioners in the Field of International Law written by United Nations. Office of Legal Affairs and published by United Nations Publications. This book was released on 1999 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world has changed radically since 1989, when the General Assembly declared the period from 1990 to 1999 as the United Nations Decade of International Law. During that time, the international community claimed some major achievements as reflected by the adoption of conventions and treaties. This publication presents a collection of essays from legal advisers of States and international organizations, all of whom are among those committed to promoting respect for international law. Their contribution provides a practical perspective on international law, viewed from the standpoint of those involved in its formation, application and administration.

Download or read book Bulletin of the European Union written by and published by . This book was released on 1987 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Migration and Social Protection in Europe and Beyond Volume 1 written by Jean-Michel Lafleur and published by Springer Nature. This book was released on 2020-10-30 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: This first open access book in a series of three volumes provides an in-depth analysis of social protection policies that EU Member States make accessible to resident nationals, non-resident nationals and non-national residents. In doing so, it discusses different scenarios in which the interplay between nationality and residence could lead to inequalities of access to welfare. Each chapter maps the eligibility conditions for accessing social benefits, by paying particular attention to the social entitlements that migrants can claim in host countries and/or export from home countries. The book also identifies and compares recent trends of access to welfare entitlements across five policy areas: health care, unemployment, family benefits, pensions, and guaranteed minimum resources. As such this book is a valuable read to researchers, policy makers, government employees and NGO’s.

Download or read book Bulletin of the European Communities written by and published by . This book was released on 1987 with total page 702 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book University of California Union Catalog of Monographs Cataloged by the Nine Campuses from 1963 Through 1967 Subjects written by University of California (System). Institute of Library Research and published by . This book was released on 1972 with total page 886 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Transport written by H. Schadee and published by . This book was released on 1986 with total page 1052 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Pension Plans in Canada written by and published by . This book was released on 1988 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: