Taxing Insurance Companies
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. This study analyses the...
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| Corporate Authors: | , , |
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| Format: | eBook |
| Language: | Inglés |
| Published: |
Paris :
OECD Publishing
2001.
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| Series: | OECD Tax Policy Studies,
no.3. |
| Subjects: | |
| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705562906719 |
Table of Contents:
- ""CONTENTS""; ""Chapter 1. Insurance as Part of the Financial Industry""; ""Chapter 2. Regulation of the Financial Institution Industry""; ""Chapter 3. General Timing and Valuation Issues""; ""Chapter 4. Issues in International Taxation""; ""Chapter 5. Taxation of Property and Casualty Insurance Companies""; ""Chapter 6. Comparisons of Selected OECD Countries: Treatment of General Insurance under the Income Tax""; ""Chapter 7. Taxation and Reinsurance""; ""Chapter 8. Comparisons of Selected OECD Countries: Treatment of Reinsurance""; ""Chapter 9. Life Insurance Companies""
- ""Chapter 10. Comparisons of Selected OECD Countries: Income Taxes on Life Insurers""""Chapter 11. Taxation of Policyholders""; ""Chapter 12. Comparisons of Selected OECD Countries: Policyholder Taxation""; ""Chapter 13. Alternative Methods of Taxing Financial Institutions""; ""Chapter 14. Comparisons of Selected OECD Countries: Premium Taxes on Insurance Companies""; ""Glossary of terms""; ""Bibliography""
