Moving people, money and businesses across borders has never been easier in the European Union. The most visible aspect of this trend has been the flood of people from northern Europe into Spain, Italy and France, looking to retire to a place in the sun. But while transferring post-retirement assets around Europe is increasingly popular, the same mobility has not yet been achieved in the accumulation phase of pension provision.
Intransigence at a national level has seen the heady ambition of
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