The tax treatment of cross-border pensions from an EC law perspective

Journal
García Prats, F.A.
European Union
European Taxation 2001 (Volume 41), No. 13
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This paper provides an overview of the EC law history relating to the subject and examines the impact of the EC Treaty's fundamental freedom provisions on the tax aspects of cross-border pensions.