Summary

About the general insurance industry, its taxation, how it is regulated and the rules it has to follow.

Contents

  1. GIM0001
    Introduction
  2. GIM1000
    Legal and economic basis of insurance
  3. GIM2000
    Accounting framework
  4. GIM3000
    Regulatory framework
  5. GIM4000
    Taxation of general insurance - main principles
  6. GIM5000
    Taxation of the investment return
  7. GIM6000
    Technical provisions
  8. GIM7000
    Equalisation reserves
  9. GIM8000
    Reinsurance and other forms of risk transfer
  10. GIM9000
    Mutual insurance
  11. GIM10000
    Non-resident insurers
  12. GIM11000
    Captive insurers
  13. GIM12000
    Double taxation relief
  14. GIM99999
    Glossary
  15. GIMUPDATE001
    update index