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The Concept of Permanent Establishment in the Insurance Business

The Concept of Permanent Establishment in the Insurance Business

作者： Daniele Frescurato
出版商： Kluwer Law International
ISBN: 9789403532837
出版时间 April 2021
规格： Hardback
适应领域： International ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,529.50

￥1,483.62 Save ￥45.89 (3%)

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About this book:

The Concept of Permanent Establishment in the Insurance Business is a trailblazing book focusing on the issues that the insurance companies encounter concerning a permanent establishment, providing an in-depth analysis of how the concept is applied in the context of the insurance industry and further considering potential changes to the permanent establishment definition contained in tax treaties to reflect specific features of this industry. The models commonly used to negotiate bilateral tax treaties say very little about the insurance industry and how the dependent agent permanent establishment provision may affect cross-border marketing, promotion, and insurance distribution.

What’s in this book:

The study furnishes an analytical framework of the insurance industry (particularly, its regulatory landscape and value chain) and advances to discuss the following aspects systematically:
- comprehensive analysis of the dependent agent permanent establishment provision as laid down in model tax treaties and related commentaries;
- assessment of the existence of a dependent agent permanent establishment in the context of the most common business models adopted by insurance companies; and
- comparative analysis of double tax treaty policies adopted in several countries for the permanent establishment provision in the insurance business, highlighting Switzerland for comparative purposes.
The author concludes by proposing changes to the definition of the dependent agent permanent establishment currently enshrined in the model treaties and their respective commentaries tailored to how insurance companies conduct their business in countries other than incorporation.

How this will help you:

As a pivotal and pertinent contribution to the study of the interplay between insurance regulation and tax implications, this very original work will prove especially valuable to practitioners in international tax and insurance law, professionals in the financial services sector, and tax academics.
About the Author

Preface

List of Abbreviations

CHAPTER 1
Preliminary Remarks

CHAPTER 2
Overview of the Insurance Business

CHAPTER 3
Analysis of the Double Tax Treaty Law

CHAPTER 4
Analysis of the Insurance Business Models

CHAPTER 5
Analysis of the Swiss Double Tax Treaty Policy

CHAPTER 6
Assessment of the Existing Rules and Reform Proposals

CHAPTER 7
Concluding Remarks

Bibliography

Index

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