Showing 1 - 10 of 349
This paper investigates policyholder protection schemes in OECD member countries and selected non-OECD countries. It is selective in its scope: it examines the rationale for a policyholder protection scheme; the relationship between certain design features and moral hazard; the role of a...
Persistent link: https://www.econbiz.de/10009767833
This paper investigates policyholder protection schemes in OECD member countries and selected non-OECD countries. It is selective in its scope: it examines the rationale for a policyholder protection scheme; the relationship between certain design features and moral hazard; the role of a...
Persistent link: https://www.econbiz.de/10011276668
Persistent link: https://www.econbiz.de/10002800764
Persistent link: https://www.econbiz.de/10001570064
Persistent link: https://www.econbiz.de/10001574033
This book presents classification schemes approved by OECD member country governments for pension plans and pension funds. In addition, it includes a glossary of terminology frequently used in discussions of pensions. This book is presented in both English (the first half of the book) and in...
Persistent link: https://www.econbiz.de/10012443488
included a critical analysis of the various technical issues which arise in turning theory into practice. …
Persistent link: https://www.econbiz.de/10012447922
Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries’ revenue base: empirical … certain countries. After having described in general terms the notion of hedging as a risk management tool and the effect of … taxation on hedging transactions, this report illustrates the features of ATP schemes based on after-tax hedging, summarises …
Persistent link: https://www.econbiz.de/10015082263
Persistent link: https://www.econbiz.de/10000895202
Persistent link: https://www.econbiz.de/10000863167