Taxing insurance companies
by Holland, David S., Normand, Denis, Organisation for Economic Co-operation and Development., Fiscal Affairs Division, Organisation for Economic Co-operation and Development., Directorate for Financial and Fiscal Affairs, OECD
fromTaxation (Organisation for Economic Co-operation and Develo…
Examines the application of income taxation to the life, property and casualty insurance industries. Analyses the policy and technical problems that arise in designing effective means of taxation and outlines the approaches that have been taken by a number of OECD countries. Aft…
This study is part of a series of Tax Policy Studies produced by the Fiscal Affairs Division of the OECD. It examines the difficult area of applying income taxation to the life and property and casualty insurance industries. Particularly in the case of life insurance, OECD count…
Taxing insurance companies
by Holland, David S., Normand, Denis, Organisation for Economic Co-operation and Development., Fiscal Affairs Division, Organisation for Economic Co-operation and Development., Directorate for Financial and Fiscal Affairs, Organisation for Economic Co-operation and Development
This study examines the difficult task of applying income taxation to the life and property and casualty insurance industries. Particularly in the case of life insurance, OECD countries have pursued a variety of methods to try to tax the income arising in insurance companies. Th…
Taxing insurance companies
by Holland, David S., Normand, Denis, Organisation for Economic Co-operation and Development, Organisation for Economic Co-operation and Development., Fiscal Affairs Division, Organisation for Economic Co-operation and Development., Directorate for Financial and Fiscal Affairs