Smolkin,Sheryl - 《Employee Benefit News Canada》 被引量: 0发表: 2007年 Mode of entry mode into a foreign market: the case of U.S. mutual funds in Canada The article presents the findings of a survey by MFC Global regarding defined benefit (DB) pension funds in Canada. An overview of...
PERSONAL TAX PLANNING: CANADIAN TAXATION OF FOREIGN PENSION DISTRIBUTIONS AND ACCRUALSdoi:10.32721/ctj.2024.72.2.ptpCANADATAX planningPENSIONSDEFERRED compensationTRUSTS & trusteesEMPLOYEE benefitsThis article analyzes the Canadian tax characterization of different types of plans that are...
Finally, it is worth noting that a number of Canadian SOEs operate in spaces occupied by private sector firms both at home and abroad. The Canada Pension Plan Investment Board, the Ontario Teachers’ Pension Plan, the Ontario Municipal Employees’ Retirement Fund, the Caisse de Depot et Placemen...
it will have impact on both the employers and employees,” said Daniel Cheng, managing director of the Canada China Business Council office in Beijing. “In the big picture it is China’s attempt to normalize the international policies on social benefits. Right now when Chinese businesses go ov...
There are some other benchmarks used such as at least one life and two pension accounts in three months, a minimum premium income of RMB 500 per month, one life and two personal accident policies every two months and finally commissions of RMB 900 every quarter. Based on responses from 14...
Discussion on Administrative Law protection for Pension Rights and Interests of the Lost Only-Child Elderly in China Lacking of shelter and care from their children, Chinese lost only-child elderly are impoverished and their mental state compared to older people in genera... Z Feng 被引量: 0发...
By the end of November 2012, 199 foreign investors had qualified as QFIIs, including about 100 asset management companies, 50 investment banks, 15 sovereign wealth funds (SWFs) and ten each for pension funds, insurance companies, university fund and donation funds respectively. By early December...
estate consistently outperform those limited to US stocks and US real estate or those including foreign stocks, indicating the importance of foreign real estate in optimizing portfolio performance. Subperiod analysis reveals that foreign real estate retains its diversification benefits even in the latter,...
Foreign portfolio investment is the addition of international assets to the portfolio of a company, an institutional investor such as a pension fund, or an individual investor. It is a form of portfoliodiversification, achieved by purchasing the stocks or bonds of a foreign company. Foreign direct...
security system.This paper examines,in depth the practices of the rural pension security systems in Germany,Canada and Brazil which represent social insurance,welfare state,social assistance.On the basis of our analysis,we put forward six implications for establishing China's rural pension security ...