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Taxing insurance companies

Author: David S Holland; Denis Normand; 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. Taxation Division.
Publisher: Paris : Organisation for Economic Co-operation and Development, ©2001.
Series: Taxation (Organisation for Economic Co-operation and Development); OECD tax policy studies, no. 3.
Edition/Format:   eBook : Document : International government publication : EnglishView all editions and formats
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 designing an effective means of income taxation. In addition to outlining  Read more...
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Additional Physical Format: (DLC) 2001395610
(OCoLC)47043771
Material Type: Document, Government publication, International government publication, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: David S Holland; Denis Normand; 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. Taxation Division.
ISBN: 9264183450 9789264183452 9789264188396 9264188398
OCLC Number: 61349802
Notes: "This study is ... produced by the Fiscal Affairs Division of the OECD"--Page 3.
Reproduction Notes: Electronic reproduction. [Paris, Francce] : OECD, [2001]. Mode of access: World Wide Web. System requirements: Adobe Acrobat Reader.
Description: 108 pages : illustrations ; 27 cm.
Contents: Chapter 1. Insurance as a 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. Comparison of Selected OECD Countries: Treatment of General Insurance under the Income Tax --
Chapter 7. Taxation and Reinsurance --
Chapter 8. Comparisons of Selected OECD Countries: Taxation 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.
Series Title: Taxation (Organisation for Economic Co-operation and Development); OECD tax policy studies, no. 3.
Responsibility: [prepared by David Holland of the OECD Secretariat and Denis Normand of the Department of Finance of Canada].

Abstract:

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 designing an effective means of income taxation. In addition to outlining the general approaches used by OECD countries in this area, the authors have drawn upon their extensive practical experience in designing a tax system for the insurance industry in their home country. Based on this experience, they have addressed the major policy questions faced by tax policy-makers in this area and included a critical analysis of the various technical issues which arise in turning theory into practice.

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