781-005 TAXATION OF LIFE INSURANCE COMPANIES: ACCOUNTING PERIODS TO 31 DECEMBER 2012
Contents:
- 781-005 INTRODUCTION
- 781-055 THE I−E COMPUTATION
- 781-145 THE LIFE ASSURANCE TRADE PROFITS COMPUTATION
- 781-195 Comparison of I−E and LATP results
- 781-205 Rates of tax on shareholder and policyholder profit
- 781-215 Shareholder fund
- 781-225 Pure reinsurers
- 781-235 PHI
- 781-250 Implications of Solvency II for the taxation of insurance companies