In this article we compare the UK and the US insurance companies. According to the Association of British Insurers ABI …, 2003/4, 806 insurance companies were authorised to carry on insurance business in the UK. In 2002, 592 of these are … insurance companies in the general sector and a decrease in the life sector. Specifically, insurance companies in the general …

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 …