OECD Tax Policy Studies

1990-0538 (online)
1990-0546 (print)
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This series consists of studies analysing the effects of tax policies that have occurred in the past or might be considered for the future. Its primary purpose is to assist policy makers in designing tax policies that are suited to their objectives.

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Taxing Insurance Companies

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21 Mar 2001
9789264188396 (PDF) ;9789264183452(print)

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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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Table of 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

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