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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 impact on the i...

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Bibliographic Details
Main Author: Griessel, Jolandi
Other Authors: Tickle, Deborah
Format: Thesis
Language:English
Published: Department of Finance and Tax 2021
Subjects:
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