Commentary: Sections 211-211.1 – Tax on Investment Income of Life Insurers (Part XII.3)
Tax Policy Developments 1977 Budget: The present system of taxation of life insurance companies was introduced in 1969 when, subject to minor exceptions, the industry became liable for a profits tax for the first time. It has taken several years to assess the new tax system for life insurance companies. It is now apparent that major […]
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