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…