Sökning: "EET-system"

Hittade 1 uppsats innehållade ordet EET-system.

  1. 1. 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

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

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

    Sammanfattning : 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. LÄS MER