The tax consequences of the transfer of technical reserves between short-term insurers as part of a portfolio transfer
This dissertation focusses on the tax implications of a portfolio transfer between short-term insurers. The commercial purpose of a portfolio transfer is for one insurer (‘transferee') to effectively take over the insurance policies of another insurer (‘transferor'), with no negative impac...
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Dissertation |
| Language: | English |
| Published: |
Faculty of Commerce
2021
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/11427/32695 |