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 Taxing Wages 2001 written by OECD and published by OECD Publishing. This book was released on 2002-04-18 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxing Wages provides unique information on income tax and social security contributions levied from employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers.
Download or read book Imp ts Sur Les Salaires written by and published by . This book was released on 2002 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxing Wages written by and published by . This book was released on 2002 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ageing and Employment Policies Vieillissement et politiques de l emploi Canada 2005 written by OECD and published by OECD Publishing. This book was released on 2005-09-21 with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report on Canada contains a survey of the main barriers to employment for older workers, an assessment of the adequacy and effectiveness of existing measures to overcome these barriers and a set of policy recommendations.
Download or read book Ageing and Employment Policies Vieillissement et politiques de l emploi Netherlands 2005 written by OECD and published by OECD Publishing. This book was released on 2005-09-05 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report on the Netherlands contains a survey of the main barriers to employment for older workers, an assessment of the adequacy and effectiveness of existing measures to overcome these barriers and a set of policy recommendations.
Download or read book Fiscalit Et pargne Des M nages written by Organisation for Economic Co-operation and Development and published by OECD Publishing. This book was released on 1994 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bilingual background report to "Taxation and household saving"/"Fiscalité et épargne des ménages". This questionnaire survey on how different types of savings by households are taxed in each of the OECD countries shows how each country views its own tax system.
Download or read book Les Mots entre eux Words and their collocations conomie droit vocabulaire anglais Words and their collocations Economie droit written by Christian Bouscaren and published by Editions OPHRYS. This book was released on 1998 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Lexique de la Fiscalit written by Yolande Bernard and published by . This book was released on 1990 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: This glossary is the third, revised and enlarged edition of the Taxation Glossary. The first edition, published in 1983 as a working document, contained mostly terms extracted from the Income Tax Act and Regulations. The second edition, published in 1988, also contained new terms taken from the White Paper on Tax reform. This edition contains 3 260 entries, including 285 additional terms, taken mainly from Bill C-139, passed on August 29, 1988, and from the draft legislation on Goods and Services Tax.
Download or read book Taxing Wages 1999 Taxes on Wages and Salaries Social Security Contributions for Employees and their Employers Child Benefits written by OECD and published by OECD Publishing. This book was released on 2000-02-03 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxing Wages provides unique information on income tax and social security contributions levied from employees and their employers in all OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers.
Download or read book Creating a Healthy Fiscal Climate written by Canada. Department of Finance and published by . This book was released on 1994 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This document addresses the importance of creating a healthy fiscal climate as a precondition for durable growth and fob creation. The requirement for prudence in the planning assumptions used to derive the deficit forecast is discussed. The document presents updated economic assumptions for the period 1994 to 1996. It also presents the fiscal outlook under updated economic scenarios. It addresses the question of how to get back on track. To what extent should program spending reductions be relied on? Is there scope for new revenue-raising measures? The document sets out certain questions that are submitted to the standing committee on finance of the House of Commons as part of the budget consultation process. To provide the basic background information needed to address these questions, and to assess the tough trade-offs, detailed descriptions of government spending and revenues are provided in the annexes.
Download or read book Public Accounts for the Fiscal Year Ended written by and published by . This book was released on 1919 with total page 782 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Social Protection for Dependency in Old Age written by Jozef Pacolet and published by Routledge. This book was released on 2018-02-06 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2000. An up-to-date overview of the systems of social protection for the elderly in the fifteen EU states and Norway. The book also offers a comprehensive comparative analysis of the residential, semi-residential and community services available and explores the debates surrounding policy reform of the social protection system of dependent older persons.
Download or read book Revenue Statistics 2004 written by OECD and published by OECD Publishing. This book was released on 2004-10-20 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: OECD Revenue Statistics provides detailed statistical data on tax, social security, and other revenues of OECD member country governments. Data are broken down by type of tax - at a very high level of detail - and level of government.
Download or read book Droit de la finance alternative written by Jean-Marc Moulin and published by Bruylant. This book was released on 2017-05-11 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: La finance est en crise ; mais elle est indispensable à la vie des hommes en société. Cependant, il serait abusif de considérer "la finance" comme un tout homogène. En effet, loin de la finance conventionnelle qui fait la une de l'actualité, il existe une finance dite alternative qui tente de placer et de maintenir l'Homme au centre de son projet et à l'horizon de son ambition. Cet ouvrage, premier du genre, se propose de présenter sous forme d'études réalisées par des spécialistes du droit financier, les manifestations de cette finance alternative, les outils, instruments et techniques juridiques qui existent et qui permettent de concilier finance et humanisme. À travers l'analyse des critères de développement durable ou religieux appliqués à la finance, des monnaies alternatives, du microcrédit, de la notation extra-financière, du mutualisme et du coopératisme en finance, du crowdfunding, des fonds éthiques, du financement associatif, du financement alternatif de l'habitat ou du soutien des collectivités publiques aux entreprises, ce livre fait, en France comme en Espagne, au Royaume-Uni, en Grèce et au Canada, un tour d'horizon complet de ce segment du secteur financier souvent méconnu et qui offre néanmoins aux Hommes de réaliser leurs projets dans la perspective d'un mieux-être collectif. Pour rompre avec l'idée que la finance n'est que spéculation et prédation.
Download or read book OECD Economics Glossary English French written by OECD and published by OECD Publishing. This book was released on 2006-11-17 with total page 562 pages. Available in PDF, EPUB and Kindle. Book excerpt: This updated and expanded edition of the 1992 Glossaire de l’économie anglais-français contains some 30 000 terms and expressions, covering a wide range of subject areas: economics, statistics, finance and banking, trade, management, accounting, insurance, employment, development and taxation.
