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12.603: Taxation of life assurance business

Feeney: The Taxation of Companies 2019

Author:
Michael Feeney
Publisher:
Bloomsbury Professional
Edition:
23rd edition
Publication Date:
2019
Law Stated At:
1 January 2019
Chapter 12: Special Types of Companies 12.6: Insurance Companies 12.603.1: Introduction 12.603.2: “I–E” computation: general 12.603.3: “I–E” computation: management expenses and charges 12.603.4: Notional Case I computation 12.603.5: Computation of corporation tax 12.603.6: Taxation of assurance companies: new basis 12.603.7: Policyholders: new basis 12.603.8: Policyholders: certain foreign life policies 12.603.9: Foreign life assurance business: deduction of tax from certain proceeds 12.603.10: Foreign life assurance funds (old basis only) 12.603.11: Overseas life assurance companies (old basis only) ...

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