The Concept of Permanent Establishment in the Insurance Business

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The Concept of Permanent Establishment in the Insurance Business is written by Daniele Frescurato and published by Kluwer Law International B.V.. It's available with International Standard Book Number or ISBN identification 940353284X (ISBN 10) and 9789403532844 (ISBN 13).

siness models adopted by insurance companies; and comparative analysis of double tax treaty policies adopted in a number of countries with respect to the permanent establishment provision in the insurance business, highlighting Switzerland for comparative purposes. In a concluding chapter, the author proposes changes to the definition of the dependent agent permanent establishment currently enshrined in the model treaties and their respective commentaries, aligning such a definition to the regulatory framework in which insurance companies conduct their business in countries other than that of incorporation. As a highly significant and timely contribution to the study of the interplay between insurance regulation and tax implications, this very original work will prove of especial value to practitioners in international tax and insurance law, as well as professionals in the financial services sector and tax academics.