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The Concept of Permanent Establishment in the Insurance Business
Contributor(s): Frescurato, Daniele (Author)
ISBN: 9403532831     ISBN-13: 9789403532837
Publisher: Kluwer Law International
OUR PRICE:   $192.06  
Product Type: Hardcover - Other Formats
Published: April 2021
Qty:
Additional Information
BISAC Categories:
- Law | Taxation
- Business & Economics | Corporate Finance - General
- Law | Commercial - General
Physical Information: 0.94" H x 6.14" W x 9.21" (1.69 lbs) 424 pages
 
Descriptions, Reviews, Etc.
Publisher Description:
siness models adopted by insurance companies; and
  • comparative analysis of double tax treaty policies adopted in a number of countries with respect to the permanent establishment provision in the insurance business, highlighting Switzerland for comparative purposes.

    • In a concluding chapter, the author proposes changes to the definition of the dependent agent permanent establishment currently enshrined in the model treaties and their respective commentaries, aligning such a definition to the regulatory framework in which insurance companies conduct their business in countries other than that of incorporation.

    As a highly significant and timely contribution to the study of the interplay between insurance regulation and tax implications, this very original work will prove of especial value to practitioners in international tax and insurance law, as well as professionals in the financial services sector and tax academics.