072112 (E62) 1994 EU social security and occupational benefits. Clemeur H., AREA Benefits Network International Services, Brussels, 1994, 245 pp. When, in 1957, the Treaty of Rome was signed, effectively giving birth to what was to become the European Union, few if any signatories probably had any idea that it would take generations to bring European nations to join forces in economic and financial matters, let alone in social, fiscal and political matters. The dream of a United Europe has survived though, simply because there was no alternative to it. In 1994, the distance from dream to reality is still immense, and will remain so for the coming decades. Even the idea of a debate on a European social security system has not even begun to cross the minds of the decision makers.
They know that times are not ready yet. So, national social security systems, with their additional occupational benefits systems and their tax characteristics are here to stay for a long time yet. In order to help the professional, or any interested reader to find his way in this modern labyrinth, the author puts together a short guide in which he presents the local social security background (Part 1) and an introduction to occupational benefits (Part 2). Part 3 is an overview of EC directives which have an impact on social security and occupational benefit practice, while Part 4 presents the principles of international pooling of occupational benefits, and how multinational corporations with operations worldwide (Author) can take advantage. Social Security, Union, Keywords: European Occupational Benejits, International Pooling.