Verfügbarkeit: Employee and pension claims during company insolvency

Employee and pension claims during company insolvency: a comparative study of 62 jurisdictions

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Bibliographische Detailangaben
1. Verfasser:	Sarra, Janis (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Toronto Thomson Carswell 2008
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XXIX, 499 S. graph. Darst.
ISBN:	9780779817375

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245	1	0	\|a Employee and pension claims during company insolvency \|b a comparative study of 62 jurisdictions \|c Janis Sarra
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Datensatz im Suchindex

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adam_text	Table of Contents Acknowledgments ................................................... iii Preface ............................................................. v About the Author................................................... vii Foreword ........................................................... ix PART I THE TREATMENT OF EMPLOYEE AND PENSION CLAIMS DURING COMPANY INSOLVENCY .................................... 1 I. Introduction ............................................. 3 II. Methodology .............................................. 5 Terminology and the Challenge of Comparative Research .............................................. 7 III. Countries have Adopted a Variety of Protective Approaches ......................................................... 9 IV. Priority or Preference of Wage and Other Compensation Claims .................................................. 11 The Scope of Claims Covered by a Priority ............ 12 Caps or Limits on the Amount of Priority Claims....... 13 The Ranking of Priority Claims ....................... 15 Different Priorities under Different Legislation in the Same Jurisdiction .................................... 21 Jurisdictions with Only a Preference or Priority System for Treatment of Employee Wage and Related Claims ... 22 V. Comparing the Monetary Value of the Wage Priority or Preference across Jurisdictions ....................... 29 VI. Wage Guarantee Funds and Insurance Systems for Employee Compensation Claims ............................ 32 Funding Methodology .................................. 34 Jurisdictions Relying Exclusively on a Wage Guarantee Fund or Insolvency Insurance System .................. 37 Genera! Unemployment Insurance Schemes Covering Insolvency-related Wage Claims ....................... 40 VII. Hybrid Wage Priority and Guarantee Fund System........... 43 Funding Methodology .................................. 68 VIII. The Treatment of Pension Claims during Insolvency ...... 71 Risk Allocation and the Pension Promise .............. 73 Priority for Pension-Related Claims .................. 77 Pension Guarantee Funds .............................. 83 Provident Funds ...................................... 96 xi IX. Director and Officer Liability for Wage and Pension Claims during insolvency ......................................... 98 X. Treatment of Collective Bargaining Arrangements ........ 108 Dispute Resolution Mechanisms ......................... 121 XI. Legislative Reform ....................................... 122 XII. Final Observations and Conclusion ...................... 126 PART II COUNTRY PROFILES ............................................ 131 ARGENTINA....................................................... 133 Treatment of Wage Claims .................................... 133 Treatment of Other Compensation ............................. 135 Treatment of Pension Claims ................................. 135 Director and Officer Liability for Social Claims........... 136 Treatment of Collective Agreements .......................... 136 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................. 136 Tax Issues in Respect of Social Claims .................... 137 Legislative Reform .......................................... 137 Historical. Political and Social Reasons for the Development of Argentina s Approach to Social Claims ................. 137 AUSTRALIA ...................................................... 139 Treatment of Wage Claims .................................... 139 Treatment of Other Compensation ............................. 141 Treatment of Pension Claims ................................. 142 Director and Officer Liability for Social Claims............. 142 Treatment of Collective Agreements .......................... 143 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 144 Tax Issues in Respect of Social Claims ...................... 144 Legislative Reform .......................................... 144 Historical. Political and Social Reasons for the Development of Australia s Approach to Social Claims ................. 145 AUSTRIA ........................................................ 147 Treatment of Wage Claims .................................... 147 Treatment of Other Compensation ............................. 148 Treatment of Pension Claims ................................. 149 Director and Officer Liability for Social Claims............. 149 Treatment of Collective Agreements .......................... 149 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 149 l ax Issues in Respect of Social Claims ................... 150 Legislative Reform .......................................... 150 xii Historical, Political and Social Reasons for the Development of Austria’s Approach to Social Claims ................. 150 BELGIUM....................................................... 151 Treatment of Wage Claims ................................. 151 Treatment of Other Compensation .......................... 157 Treatment of Pension Claims .............................. 157 Director and Officer Liability for Social Claims.......... 157 Treatment of Collective Agreements ....................... 158 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 159 Tax Issues in Respect of Social Claims ................... 160 Legislative Reform ......................................... 160 Historical, Political and Social Reasons for the Development of Belgium’s Approach to Social Claims ................. 161 BERMUDA....................................................... 163 Treatment of Wage Claims ................................... 163 Treatment of Other Compensation ............................ 163 Treatment of Pension Claims ................................ 164 Director and Officer Liability for Social Claims............ 164 Treatment of Collective Agreements ......................... 164 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 165 Tax Issues in Respect of Social Claims ................... 165 Legislative Reform ......................................... 165 Historical. Political and Social Reasons for the Development of Bermuda’s Approach to Social Claims ................... 165 BOTSWANA ..................................................... 167 Treatment of Wage Claims ................................... 167 Treatment of Other Compensation ............................ 168 Treatment of Pension Claims ................................ 168 Director and Officer Liability for Social Claims............ 168 Treatment of Collective Agreements ......................... 169 Interaction of Insolvency Legislation w ith Other Social Claims Legislation .............................................. 170 Tax Issues in Respect of Social Claims ..................... 170 Legislative Reform ......................................... 170 Historical. Political and Social Reasons for the Development of Botswana s Approach to Social Claims .................. 170 BRAZIL ....................................................... 171 Treatment of Wage Claims ................................... 171 Treatment of Other Compensation ............................ 171 Treatment of Pension Claims ................................ 172 Director and Officer Liability for Social Claims............ 172 xiii 172 Treatment of Collective Agreements ......................... Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................... 172 Tax Issues in Respect of Social Claims ..................... 173 Legislative Reform ......................................... 173 Historical, Political and Social Reasons for the Development of Brazil s Approach to Social Claims .................... 173 BULGARIA ...................................................... 175 Treatment of Wage Claims ................................... 175 Treatment of Other Compensation ............................ 177 Treatment of Pension Claims ................................ 177 Director and Officer Liability for Social Claims............ 178 Treatment of Collective Agreements ......................... 178 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 178 Tax Issues in Respect of Social Claims ..................... 178 Legislative Reform .......................................... 178 Historical. Political and Social Reasons for the Development of Bulgaria s Approach to Social Claims .................. 178 CANADA ......................................................... 179 Treatment of Wage Claims .................................... 179 Treatment of Other Compensation ............................. 180 Treatment of Pension Claims ................................ 181 Director and Officer Liability for Social Claims........... 183 Treatment of Collective Agreements ......................... 184 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................. 184 Tax Issues in Respect of Social Claims .................... 1 85 Legislative Reform ........................................ 185 Historical, Political and Social Reasons for the Development ot Canada’s Approach to Social Claims ................... 186 CAYMAN ISLANDS ............................................... 187 Treatment of Wage Claims .................................. 187 Treatment of Other Compensation ........................... 187 Treatment of Pension Claims ............................... 187 Director and Olticer Liability for Social Claims........... 188 Treatment of Collective Agreements ........................ 188 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................. 188 Tax Issues in Respect of Social Claims ................... 188 Legislative Reform ....................................... 188 Historical. Political and Social Reasons tor the Development ol the Cayman Island s Approach to Social Claims ........ 188 XIV CHILE ......................................................... 189 Treatment of Wage Claims ................................. 189 Treatment of Other Compensation .......................... 190 Treatment of Pension Claims .............................. 190 Director and Officer Liability for Social Claims.......... 191 Treatment of Collective Agreements ....................... 191 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 191 Tax Issues in Respect of Social Claims ................... 191 Legislative Reform ......................................... 192 Historical, Political and Social Reasons for the Development of Chile’s Approach to Social Claims ................... 192 PEOPLE’S REPUBLIC OF CHINA .................................... 193 Treatment of Wage Claims ................................... 193 Treatment of Other Compensation ............................ 194 Treatment of Pension Claims ................................ 194 Director and Officer Liability for Social Claims.......... 195 Treatment of Collective Agreements ......................... 195 interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 197 Tax Issues in Respect of Social Claims ................... 199 Legislative Reform ......................................... 199 Historical, Political and Social Reasons for the Development of China’s Approach to Social Claims ..................... 199 COLOMBIA ...................................................... 201 Treatment of Wage Claims ................................... 201 Treatment of Other Compensation ............................ 202 Treatment of Pension Claims ................................ 202 Director and Officer Liability for Social Claims.......... 202 Treatment of Collective Agreements ......................... 203 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 204 Tax Issues in Respect of Social Claims ..................... 204 Legislative Reform ......................................... 204 Historical, Political and Social Reasons for the Development of Colombia s Approach to Social Claims .................. 204 CROATIA ....................................................... 205 Treatment of Wage Claims ................................... 205 Treatment of Other Compensation ............................ 206 Treatment of Pension Claims ................................ 207 Director and Officer Liability for Social Claims............ 207 Treatment of Collective Agreements ......................... 207 xv Interaction ot Insolvency Legislation with Other Social Claims , - 07 Legislation ............................................. Tax Issues in Respect of Social Claims ................... 90Q Legislative Relorm ....................................... Historical, Political and Social Reasons tor the Development of Croatia s Approach to Social Claims ................. 2Œ) CYPRUS ...................................................... 2,1 9 I 1 Treatment of Wage Claims ................................. Treatment of Other Compensation .......................... - 9 1^ Treatment of Pension Claims .............................. Director and Officer Liability for Social Claims.......... 214 o i s Treatment of Collective Agreements ....................... Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................. Tax Issues in Respect of Social Claims .................. 216 Legislative Reform ....................................... Historical, Political and Social Reasons lor the Development I 7 of Cyprus’ Approach to Social Claims .................... z DENMARK ..................................................... 219 9 1Q Treatment of Wage Claims ................................. 99 1 Treatment of Other Compensation .......................... ZZI 991 Treatment of Pension Claims .............................. ZZI Director and Officer Liability for Social Claims.......... 221 Treatment of Collective Agreements ....................... 221 Interaction of Insolvency Legislation with Other Social Claims Legislation ........................................... 221 Tax Issues in Respect of Social Claims ................... 221 Legislative Reform ....................................... 222 Historical, Political and Social Reasons for the Development of Denmark’s Approach to Social Claims ................ 222 DOMINICAN REPUBLIC ......................................... 223 Treatment of Wage Claims ................................. 223 Treatment of Other Compensation .......................... 224 Treatment of Pension Claims ................................. 224 Director and Officer Liability for Social Claims............ 224 Treatment of Collective Agreements ......................... 225 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 225 Tax Issues in Respect of Social Claims ..................... 225 Legislative Reform ......................................... 225 Historical, Political and Social Reasons for the Development of the Dominican Republic’s Approach to Social Claims . 226 ESTONIA ...................................................... 227 xvi Treatment of Wage Claims .................................. 227 Treatment of Other Compensation ........................... 229 Treatment of Pension Claims ............................... 229 Director and Officer Liability for Social Claims........... 230 Treatment of Collective Agreements ........................ 230 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 231 Tax Issues in Respect of Social Claims .................... 232 Legislative Reform .......................................... 232 Historical, Political and Social Reasons for the Development of Estonia’s Approach to Social Claims .................. 232 FINLAND ........................................................ 233 Treatment of Wage Claims .................................... 233 Treatment of Other Compensation ............................. 233 Treatment of Pension Claims ................................. 234 Director and Officer Liability for Social Claims........... 234 Treatment of Collective Agreements .......................... 234 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................... 234 Tax Issues in Respect of Social Claims .................... 235 Legislative Reform .......................................... 235 Historical, Political and Social Reasons for the Development of Finland’s Approach to Social Claims .................... 235 FRANCE ........................................................ 237 Treatment of Wage Claims .................................... 237 Treatment of Other Compensation ............................. 239 Treatment of Pension Claims ................................. 240 Director and Officer Liability for Social Claims............. 242 Treatment of Collective Agreements .......................... 243 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................... 244 Tax Issues in Respect of Social Claims ...................... 245 Legislative Reform .......................................... 245 Historical. Political and Social Reasons for the Development of France’s Approach to Social Claims ..................... 245 GERMANY ........................................................ 249 Treatment of Wage Claims .................................... 249 Treatment of Other Compensation ............................. 250 Treatment of Pension Claims ................................. 250 Director and Officer Liability for Social Claims............. 250 Treatment of Collective Agreements .......................... 250 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................... 251 xvii Tax Issues in Respect of Social Claims ................... ^3* Legislative Reform ....................................... 251 Historical. Political and Social Reasons lor the Development of Germany s Approach to Social Claims .................. 251 GHANA ........ .............................................. 253 Treatment of Wage Claims ................................. 233 Treatment of Other Compensation .......................... 233 Treatment of Pension Claims .............................. 233 Director and Officer Liability for Social Claims.......... 234 Treatment of Collective Agreements ....................... 23^ Interaction of Insolvency Legislation with Other Social Claims 9 CA Legislation ............................................ Tax Issues in Respect of Social Claims ................... 233 9 c c Legislative Reform ....................................... Historical. Political and Social Reasons for the Development of Ghana s Approach to Social Claims.................... 233 GIBRALTAR ................................................... 237 Treatment of Wage Claims ................................. 237 Treatment of Other Compensation .......................... 25% Treatment of Pension Claims .............................. 23^ Director and Officer Liability for Social Claims.......... 23^ Treatment of Collective Agreements ....................... 259 Interaction of Insolvency Legislation with Other Social Claims Legislation ........................................... 259 Tax Issues in Respect of Social Claims ................... 259 Legislative Reform ...................................... 260 Historical, Political and Social Reasons for the Development of Gibraltar’s Approach to Social Claims .............. 260 GREECE ..................................................... 261 Treatment of Wage Claims ................................ 261 Treatment of Other Compensation ......................... 262 Treatment of Pension Claims ............................. 262 Director and Officer Liability for Social Claims......... 262 Treatment of Collective Agreements ...................... 262 Interaction of Insolvency Legislation with Other Social Claims Legislation ........................................... 262 Tax Issues in Respect of Social Claims .................. 263 Legislative Reform ...................................... 263 Historical. Political and Social Reasons for the Development of Greece s Approach to Social Claims ................. 263 GUATEMALA .................................................. 265 Treatment of Wage Claims ................................ 265 Treatment of Other Compensation ......................... 266 xviii Treatment of Pension Claims .............................. 266 Director and Officer Liability for Social Claims.......... 266 Treatment of Collective Agreements ....................... 267 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 267 Tax Issues in Respect of Social Claims ................... 267 Legislative Reform ......................................... 267 Historical, Political and Social Reasons for the Development of Guatemala’s Approach to Social Claims ............... 267 GUERNSEY, CHANNEL ISLANDS ..................................... 269 Treatment of Wage Claims ................................... 269 Treatment of Other Compensation ............................ 269 Treatment of Pension Claims ................................ 269 Director and Officer Liability for Social Claims.......... 270 Treatment of Collective Agreements ......................... 270 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 271 Tax Issues in Respect of Social Claims ................... 271 Legislative Reform ......................................... 271 Historical, Political and Social Reasons for the Development of Guernsey’s Approach to Social Claims .................. 272 HONDURAS ...................................................... 273 Treatment of Wage Claims ................................... 273 Treatment of Other Compensation ............................ 273 Treatment of Pension Claims ................................ 273 Director and Officer Liability for Social Claims.......... 274 Treatment of Collective Agreements ......................... 274 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 275 Tax Issues in Respect of Social Claims ..................... 275 Legislative Reform ....................................... 275 Historical, Political and Social Reasons for the Development of Honduras’ Approach to Social Claims.................... 275 HUNGARY........................................................ 277 Treatment of Wage Claims ................................... 277 Treatment of Other Compensation ............................ 278 Treatment of Pension Claims ............................... 278 Director and Officer Liability for Social Claims............ 278 Treatment of Collective Agreements ......................... 278 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 279 Tax Issues in Respect of Social Claims ..................... 279 Legislative Reform ......................................... 279 xix Historical. Political and Social Reasons for the Development of Hungary s Approach to Social Claims.................... 279 INDIA ........................................................ 281 Treatment of Wage Claims .................................. 281 Treatment of Other Compensation ........................... 283 Treatment of Pension Claims ............................... 284 Director and Officer Liability for Social Claims........... 285 Treatment of Collective Agreements ........................ 285 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................. 285 Tax Issues in Respect of Social Claims .................... 285 Legislative Reform ........................................ 285 Historical, Political and Social Reasons for the Development of India s Approach to Social Claims .................... 286 ISRAEL ....................................................... 287 Treatment of Wage Claims .................................. 287 Treatment of Other Compensation ........................... 289 Treatment of Pension Claims ................................. 290 Director and Officer Liability for Social Claims........... 290 Treatment of Collective Bargaining Agreements ............... 290 Interaction of Insolvency Legislation with Other Social Claims Legislation ..........................................*— 291 Tax Issues in Respect of Social Claims .................... 292 Legislative Reform ........................................ 292 Historical, Political and Social Reasons for the Development of Israel’s Approach to Social Claims ................... 292 ITALY ....................................................... 295 Treatment of Wage Claims .................................. 295 Treatment of Other Compensation .......................... 296 Treatment of Pension Claims .............................. 296 Director and Officer Liability for Social Claims.......... 298 Treatment of Collective Agreements ....................... 298 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................ 299 Tax Issues in Respect of Social Claims ................... 299 Legislative Reform ....................................... 299 Historical. Political and Social Reasons for the Development of Italy’s Approach to Social Claims ................... 299 JAPAN ....................................................... 301 Treatment of Wage Claims ................................. 301 Treatment of Other Compensation .......................... 308 Treatment of Pension Claims .............................. 308 Director and Officer Liability for Social Claims.......... 314 xx Treatment of Collective Agreements ........................ 315 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................ 317 Tax Issues in Respect of Social Claims .................... 318 Legislative Reform ......................................... 318 Historical, Political and Social Reasons for the Development of Japan’s Approach to Social Claims..................... 318 JERSEY, CHANNEL ISLANDS...................................... 321 Treatment of Wage Claims ................................. 321 Treatment of Other Compensation ............................ 322 Treatment of Pension Claims ................................ 322 Director and Officer Liability for Social Claims........... 322 Treatment of Collective Agreements ......................... 322 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 322 Tax Issues in Respect of Social Claims .................... 323 Legislative Reform ......................................... 323 Historical, Political and Social Reasons for the Development of Jersey’s Approach to Social Claims ................... 323 KOREA.......................................................... 325 Treatment of Wage Claims ................................... 325 Treatment of Other Compensation ............................ 327 Treatment of Pension Claims ................................ 327 Director and Officer Liability for Social Claims............ 328 Treatment of Collective Agreements ......................... 328 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 330 Tax Issues in Respect of Social Claims ..................... 330 Legislative Reform ......................................... 331 KUWAIT......................................................... 333 Treatment of Wage Claims ................................... 333 Treatment of Other Compensation ............................ 334 Treatment of Pension Claims ................................ 334 Director and Officer Liability for Social Claims............ 334 Treatment of Collective Agreements ......................... 335 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 336 Tax Issues in Respect of Social Claims ..................... 336 Legislative Reform ......................................... 336 Historical, Political and Social Reasons for the Development of Kuwait’s Approach to Social Claims .................... 336 LATVIA ........................................................ 337 Treatment of Wage Claims ................................... 337 xxi Treatment of Other Compensation Treatment of Pension Claims ............................... 339 Director and Officer Liability for Serial Claims........... 341 Treatment of Collectiv e Agreements ....................... 341 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................. 342 Tax Issues in Respect of Social Claims .................... 342 Legislative Reform ........................................ 342 Historical, Political and Social Reasons for the Development of Latvia s Approach to Social Claims ................... 343 LUXEMBOURG .................................................. 345 Treatment of Wage Claims .................................... 345 Treatment of Other Compensation ............................. 347 Treatment of Pension Claims ................................. 347 Director and Officer Liability for Social Claims........... 349 Treatment of Collective Agreements .......................... 350 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................. 351 Tax Issues in Respect of Social Claims ...................... 352 Legislative Reform ...................................... 352 Historical, Political and Social Reasons for the Development of Luxembourg’s Approach to Social Claims ............. 352 MALAYSIA ................................................... 355 Treatment of Wage Claims .................................. 355 Treatment of Other Compensation ........................... 356 Treatment of Pension Claims ............................... 356 Director and Officer Liability for Social Claims......... 356 Treatment of Collective Agreements ........................ 357 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................. 357 Tax Issues in Respect of Social Claims .................. 357 Legislative Reform ........................................ 358 Historical, Political and Social Reasons for the Development of Malaysia’s Approach to Social Claims ................ 358 MEXICO ...................................................... 359 Treatment of Wage Claims .................................. 359 Treatment of Other Compensation ........................... 360 Treatment of Pension Claims ............................... 360 Director and Officer Liability for Social Claims........... 360 Treatment of Collective Agreements ........................ 361 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................ 352 Tax Issues in Respect of Social Claims .................... 362 xxii Legislative Reform ........................................ 362 Historical, Political and Social Reasons for the Development of Mexico’s Approach to Social Claims .................. 362 NAMIBIA ...................................................... 365 Treatment of Wage Claims .................................. 365 Treatment of Other Compensation ........................... 367 Treatment of Pension Claims ............................... 368 Director and Officer Liability for Social Claims.......... 368 Treatment of Collective Agreements ........................ 368 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................. 369 Tax Issues in Respect of Social Claims ................... 369 Legislative Reform ........................................ 369 Historical, Political and Social Reasons for the Development of Namibia’s Approach to Social Claims .................. 370 NEPAL........................................................ 371 Treatment of Wage Claims .................................. 371 Treatment of Other Compensation ........................... 372 Treatment of Pension Claims ............................... 372 Director and Officer Liability for Social Claims.......... 372 Treatment of Collective Agreements ........................ 373 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................. 373 Tax Issues in Respect of Social Claims ................... 374 Legislative Reform ........................................ 374 Historical, Political and Social Reasons for the Development of Nepal’s Approach to Social Claims .................... 374 NEW ZEALAND .................................................. 375 Treatment of Wage Claims .................................. 375 Treatment of Other Compensation ........................... 376 Treatment of Pension Claims ............................... 376 Director and Officer Liability for Social Claims.......... 377 Treatment of Collective Agreements ........................ 377 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................. 378 Tax Issues in Respect of Social Claims .................... 379 Legislative Reform ........................................ 379 Historical, Political and Social Reasons for the Development of New Zealand’s Approach to Social Claims .............. 380 NIGERIA ...................................................... 381 Treatment of Wage Claims .................................. 381 Treatment of Other Compensation ........................... 381 Treatment of Pension Claims ............................... 381 xxiii Director and Officer Liability for Social Claims............ 382 Treatment of Collective Agreements ......................... 3X2 Interaction of Insolvency Legislation with Other Social C laims Legislation .............................................. 3X2 Tax Issues in Respect of Social Claims ..................... 3X2 Legislative Reform ......................................... 3X2 Historical, Political and Social Reasons for the Development of Nigeria s Approach to Social Claims ................... 382 NORWAY ......................................................... 383 Treatment of Wage Claims .................................... 383 Treatment of Other Compensation ............................. 383 Treatment of Pension Claims ................................. 383 Director and Officer Liability for Social Claims............ 384 Treatment of Collective Agreements .......................... 384 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................... 384 Tax Issues in Respect of Social Claims ..................... 384 Legislative Reform .......................................... 384 Historical, Political and Social Reasons for the Development of Norway’s Approach to Social Claims ..................... 384 PERU .......................................................... 385 Treatment of Wage Claims .................................... 385 Treatment of Other Compensation .............................. 385 Treatment of Pension Claims ................................. 386 Director and Officer Liability for Social Claims........... 386 Treatment of Collective Agreements ......................... 387 Interaction of Insolvency Legislation with Other Social Claims Legislation ........................................... 388 Tax Issues in Respect of Social Claims ..................... 388 Legislative Reform ......................................... 388 Historical, Political and Social Reasons for the Development of Peru’s Approach to Social Claims ..................... 389 PHILIPPINES..................................................... 391 Treatment of Wage Claims .................................... 391 Treatment of Other Compensation ............................ 392 Treatment of Pension Claims ................................ 392 Director and Officer Liability for Social Claims............ 393 Treatment of Collective Agreements ......................... 394 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 394 Tax Issues in Respect of Social Claims ...................... 395 Legislative Reform .......................................... 395 XXIV Historical, Political and Social Reasons for the Development of the Philippines’ Approach to Social Claims........... 395 POLAND ..................................................... 397 Treatment of Wage Claims ................................... 397 Treatment of Other Compensation ............................ 400 Treatment of Pension Claims ................................ 401 Director and Officer Liability for Social Claims........... 402 Treatment of Collective Agreements ......................... 403 Interaction of Insolvency Legislation with Other Social Claims Legislation ........................................... 404 Tax Issues in Respect of Social Claims .................... 404 Legislative Reform ......................................... 405 Historical, Political and Social Reasons for the Development of Poland’s Approach to Social Claims .................. 405 ROMANIA ...................................................... 407 Treatment of Wage Claims ................................... 407 Treatment of Other Compensation ............................ 408 Treatment of Pension Claims ................................ 408 Director and Officer Liability for Social Claims........... 409 Treatment of Collective Agreements ....................... 410 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................. 411 Tax Issues in Respect of Social Claims .................... 411 Legislative Reform ......................................... 412 Historical, Political and Social Reasons for the Development of Romania’s Approach to Social Claims .................. 412 RUSSIAN FEDERATION ........................................... 413 Treatment of Wage Claims ................................... 413 Treatment of Pension Claims ................................ 414 Treatment of Collective Agreements ......................... 414 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................. 414 Legislative Reform ......................................... 415 Historical, Political and Social Reasons for the Development of the Russian Federation’s Approach to Social Claims... 415 SERBIA ....................................................... 417 Treatment of Wage Claims ................................. 417 Treatment of Other Compensation ............................ 421 Treatment of Pension Claims ................................ 421 Director and Officer Liability for Social Claims............ 422 Treatment of Collective Agreements ......................... 422 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................. 422 xxv Tax Issues in Respect ot Social C laims .................. 422 Legislate e Reform ........................................ 422 Historical. Political and Stviai Reasons lor the Development of Serbia s Approach in Sc vial Claims................. 423 SINGAPORE .................................................... 425 Treatment of Wage Claims .................................. 425 Treatment of Other Compensation ........................... 425 Treatment of Pension Claims ............................... 426 Director and Officer Liability for Social Claims.......... 426 Treatment of Collective Agreements ........................ 426 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................. 427 Tax Issues in Respect of Social Claims ................... 427 Legislative Reform ........................................ 427 Historical. Political and Social Reasons for the Development of Singapore s Approach to Social Claims ................ 427 SLOVENIA ..................................................... 429 Treatment of Wage Claims .................................. 429 Treatment of Other Compensation ........................... 430 Treatment of Pension Claims ............................... 430 Director and Officer Liability for Social Claims.......... 430 Treatment of Collective Agreements ........................ 430 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................. 431 Tax Issues in Respect of Social Claims ................... 431 Legislative Reform ........................................ 431 Historical, Political and Social Reasons for the Development of Slovenia s Approach to Social Claims.................. 431 SOUTH AFRICA ................................................ 433 Treatment of Wage Claims .................................. 433 Treatment of Other Compensation ........................... 436 Treatment of Pension Claims ............................... 436 Director and Officer Liability for Social Claims........... 437 Treatment of Collective Agreements ........................ 437 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................. 438 Tax Issues in Respect of Social Claims ................... 438 Legislative Reform ........................................ 439 Historical, Political and Social Reasons for the Development of South Africa s Approach to Social Claims ............. 439 SPAIN ....................................................... 441 Treatment of Wage Claims .................................. 441 Treatment of Other Compensation ........................... 441 xxvi Treatment of Pension Claims .............................. 442 Director and Officer Liability for Social Claims.......... 442 Treatment of Collective Agreements ....................... 442 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 442 Tax Issues in Respect of Social Claims ................... 442 Legislative Reform ......................................... 442 Historical, Political and Social Reasons for the Development of Spain’s Approach to Social Claims ................... 443 SWEDEN ........................................................ 445 Treatment of Wage Claims ................................... 445 Treatment of Other Compensation ............................ 446 Treatment of Pension Claims ................................ 446 Director and Officer Liability for Social Claims.......... 446 Treatment of Collective Agreements ......................... 446 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 446 Tax Issues in Respect of Social Claims ................... 447 Legislative Reform ......................................... 447 Historical, Political and Social Reasons for the Development of Sweden’s Approach to Social Claims .................... 447 SWITZERLAND ................................................... 449 Treatment of Wage Claims ................................... 449 Treatment of Other Compensation ............................ 450 Treatment of Pension Claims ................................ 450 Director and Officer Liability for Social Claims.......... 451 Treatment of Collective Agreements ......................... 451 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 451 Tax Issues in Respect of Social Claims ................... 452 Legislative Reform ......................................... 452 Historical. Political and Social Reasons for the Development of Switzerland’s Approach to Social Claims ............... 452 TAIWAN......................................................... 453 Treatment of Wage Claims ................................... 453 Treatment of Other Compensation ............................ 454 Treatment of Pension Claims ................................ 454 Director and Officer Liability for Social Claims............ 455 Treatment of Collective Agreements ......................... 456 Interaction of Insolvency Legislation with Other Social Claims Legislation .............................................. 457 Tax Issues in Respect of Social Claims ..................... 457 Legislative Reform ......................................... 457 xxvii Historical, Political and Social Reasons tor the Development of‘Taiwan s Approach to Social Claims 457 THAILAND .................................................... 454 Treatment of Wage Claims ................................. 454 Treatment of Other Compensation .......................... 454 Treatment of Pension Claims .............................. 454 Director and Officer Liability for Social Claims......... 460 Treatment of Collective Agreements ....................... 460 Interaction of Insolvency Legislation with Other Social Claims Legislation ........................................... 460 Tax Issues in Respect o! Social Claims ................... 460 Legislative Reform ...................................... 460 Historical, Political and Social Reasons for the Development of Thailand s Approach to Social Claims ............... 460 UNITED ARAB EMIRATES 461 Treatment of Wage Claims ................................ 461 Treatment of Other Compensation ......................... 462 Treatment of Pension Claims ............................. 462 Director and Officer Liability for Social Claims......... 462 Treatment of Collective Agreements ...................... 463 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................ 463 Tax Issues in Respect of Social Claims .................. 463 Legislative Reform ...................................... 463 Historical, Political and Social Reasons for the Development of the U.A.E/s Approach to Social Claims ............... 463 UNITED KINGDOM ............................................. 465 Treatment of Wage Claims ................................ 465 Treatment of Other Compensation ......................... 469 Treatment of Pension Claims ............................. 470 Director and Officer Liability for Social Claims......... 473 Treatment of Collective Agreements ...................... 474 Interaction of insolvency Legislation with Other Social Claims Legislation ........................................... 477 Tax Issues in Respect of Social Claims .................. 47X Legislative Reform ...................................... 478 Historical, Political and Social Reasons for the Development of the UK’s Approach to Social Claims ................. 479 UNITED STATES OF AMERICA ...............................48! Treatment of Wage Claims ................................ 481 Treatment of Other Compensation ......................... 482 Treatment of Pension Claims ............................ 482 Director and Officer Liability for Social Claims........ 482 xxviii Treatment of Collective Agreements .......................... 483 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................... 483 Tax Issues in Respect of Social Claims .................... 483 Legislative Reform .......................................... 483 Historical, Political and Social Reasons for the Development of the United States of America’s Approach to Social Claims .................................................... 484 VENEZUELA ...................................................... 485 Treatment of Wage Claims .................................... 485 Treatment of Other Compensation ............................. 485 Treatment of Pension Claims ................................. 486 Director and Officer Liability for Social Claims............. 486 Treatment of Collective Agreements .......................... 486 Interaction of Insolvency Legislation with Other Social Claims Legislation ............................................... 487 Tax Issues in Respect of Social Claims ...................... 487 Legislative Reform .......................................... 487 Historical, Political and Social Reasons for the Development of Venezuela’s Approach to Social Claims .................. 487 APPENDIX 1 Contributor Names ......................................... 489 APPENDIX 2 Country Questionnaire...................................... 493 XXIX
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spelling	Sarra, Janis Verfasser aut Employee and pension claims during company insolvency a comparative study of 62 jurisdictions Janis Sarra Toronto Thomson Carswell 2008 XXIX, 499 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Digitalisierung UB Regensburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020161278&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Sarra, Janis Employee and pension claims during company insolvency a comparative study of 62 jurisdictions
title	Employee and pension claims during company insolvency a comparative study of 62 jurisdictions
title_auth	Employee and pension claims during company insolvency a comparative study of 62 jurisdictions
title_exact_search	Employee and pension claims during company insolvency a comparative study of 62 jurisdictions
title_full	Employee and pension claims during company insolvency a comparative study of 62 jurisdictions Janis Sarra
title_fullStr	Employee and pension claims during company insolvency a comparative study of 62 jurisdictions Janis Sarra
title_full_unstemmed	Employee and pension claims during company insolvency a comparative study of 62 jurisdictions Janis Sarra
title_short	Employee and pension claims during company insolvency
title_sort	employee and pension claims during company insolvency a comparative study of 62 jurisdictions
title_sub	a comparative study of 62 jurisdictions
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020161278&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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