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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 …
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This book presents classification schemes approved by OECD member country governments for pension plans and pension funds. In addition, it includes a glossary of terminology frequently used in discussions of pensions. This book is presented in both English (the first half of the book) and in...
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