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Taxing Insurance Companies

OECD Tax Policy Studies No. 3

  Format Softcover
  Catalogue No. 232001021P
  Pages 100
  Language English; Aussi disponible en français
  Price $55.20

Published by the Organisation for Economic Co-operation Development, 2001.


This study is part of a series of Tax Policy Studies produced by the Fiscal Affairs Division of the OECD. It examines the difficult area 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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This page last modified: February 20, 2008

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