International comparison of insurance taxation 2011

We have the pleasure in presenting the recently updated survey of the accounting and taxation rules that apply to both life and non-life insurance business around the world. It contains chapters on 42 individual countries, each following a similar format covering both general and life insurance. The intention of this survey is to give an overview of the situation within each country.

Whilst we feel sure that you will find the overview helpful, it is intended only to give an indication of the regime applying within a country. Should you be considering establishing operations within a new jurisdiction, our country experts will be pleased to share their detailed knowledge with you. Contact details can be found for each country at the end of each survey document.

The countries included are:

West cluster: Argentina, Brazil, Canada, Chile, Peru, USA, Uruguay
Central cluster: Austria, Belgium, Denmark, Finland, France, Germany, India, Ireland, Italy, Luxembourg, Malta, Netherlands, Poland, Portugal, Russia, South Africa, Spain, Switzerland, Turkey, UK.
East cluster: Australia, Cambodia, China, Hong Kong, Indonesia, Japan, Korea, Malaysia, Philippines, Taiwan, Thailand, Papua New Guinea, Singapore, New Zealand, Vietnam.

East cluster:

Central cluster (PDF File 7.08 MB)
West cluster (PDF File 958 KB)