Taxing Insurance Companies [electronic resource] / Organisation for Economic Co-operation and Develo...
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Taxing Insurance Companies [electronic resource] / Organisation for Economic Co-operation and Develo...
Taxing Insurance Companies [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2001.
Alternative title
Date
2001.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (110 p.)
Content type
text
Media type
computer
Carrier type
online resource
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 Com...
""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. Compariso...
Publication information
Publisher
Paris : OECD Publishing, 2001.
Date Published
2001.
Subjects
More information
Scope and Contents
Summary
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 policy and technical problems that arise in desig...
Alternative Titles
Full title
Taxing Insurance Companies [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Notes
General note
OECD Tax Policy Studies, 19900538 ; no.3
Description based upon print version of record.
Language note
English
Issued As
OECD tax policy studies (CKB)2590000000002914 (DLC)99034974 (OCoLC)43084507 1990-0538
Identifiers
Primary Identifiers
Record Identifier
74VK3lagDxN3
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3lagDxN3
Other Identifiers
ISBN
92-64-18839-8
1-280-02984-6
DDC
336.2
MMS ID
991023942579102626
