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Human resources and labor relations

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Abstracts » Human resources and labor relations

Italy: tax, pension and stock-market changes in view of the Euro

Article Abstract:

The Italian government has done a remarkable improvement in the country's tax administration, compensation management and stock-market conditions, allowing it to become a major player in the forthcoming European currency standardization. Not only did the government lighten citizens' tax burdens, but also made it simpler and more rational. The adoption of a two-tier income tax scheme further enhanced the country's corporate climate, providing enough leverage for companies to increase their capital.

Author: Marchettini, Piero
Publisher: Pension Publications Ltd.
Publication Name: Benefits & Compensation International
Subject: Human resources and labor relations
ISSN: 0268-764X
Year: 1998
Public Finance Activities, Tax Administration, Corporate Tax Rates, Methods, Italy, Management, Corporate taxes, Tax administration and procedure, Tax planning, Tax policy, Tax rates

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The Belgian pension reform law: a comedy of errors?

Article Abstract:

The Belgian government passed a new reform law in Apr. 1995. The law has received much criticism because it fails to clarify specific points in its objectives, and allows a broad interpretation on provisions regarding employee participation, protection of employee rights and pension plan procedures. For example, it does not state whether an employee hired in 1996 is eligible for membership in an existing retirement plan.

Author: Vamos, Stephan, Impe, Marnik Van
Publisher: Pension Publications Ltd.
Publication Name: Benefits & Compensation International
Subject: Human resources and labor relations
ISSN: 0268-764X
Year: 1996
Belgium, Social policy

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US pension simplification offers opportunities for simpler pension and 401 (k) retirement programs

Article Abstract:

The passage of pension simplification within the Small Business Job Protection Act (SBJPA) of 1996 intends to simplify US 401(k) retirement and pension programs. SBJPA includes new provisions on individual tax rules, multiemployer plans and tax-exempt employers. It has been anticipated that new pension simplification rules will result in fewer 401(k) refunds and the eradication of 401(e) dual plan limits.

Author: Martin, Marjorie R., Simcox, Mary E.
Publisher: Pension Publications Ltd.
Publication Name: Benefits & Compensation International
Subject: Human resources and labor relations
ISSN: 0268-764X
Year: 1997
Retirement Benefits, United States, Salary reduction savings plans, 401K plans

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Subjects list: Laws, regulations and rules, Pensions
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