3Commission of the European Communities, "the Elimination of Tax Obstacles to the Cross-border Provision of Occupational Pensions", Brussels, 19.4.2001.Com(2001)214final.
4"Taxing Pensioners:A Study of Nine OECD Member Countries", Daffe/Cfa/Wp2(2001)9.
5"Proposed Project on the Taxation of Private Pensions",Daffe/Cfa/Wp2(2001)10.
6Martin Rein "Enterprise and the Welfare State", Edward Elgar, 1997.
