Foreign Insurance Excise Tax

Under the terms of certain income tax treaties between the United States and some countries, policies issued by a foreign insurer or reinsurer that is a resident of any of such countries may be exempt from the insurance excise tax, provided that the insurer or reinsurer meets the Limitation on Benef...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Journal of Taxation of Financial Products 2022-01, Vol.18 (4), p.45-51
Hauptverfasser:	Campbell-Mohn, Frederick, Tan, Shuang, Styles, Patrick
Format:	Artikel
Sprache:	eng
Schlagworte:	Excise taxes Foreign partnerships Income taxes Insurance policies International taxation Permanent establishment Property & casualty insurance Provisions Reinsurance Subsidiaries Tax administration and procedure Tax treaties Withholding taxes
Online-Zugang:	Volltext
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