南非人寿保险税收重审:参考文件

IF 0.1 Q4 BUSINESS, FINANCE

South African Actuarial Journal Pub Date : 2008-01-01 DOI:10.4314/SAAJ.V8I1.24506

R. Clover

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引用次数: 2

摘要

本文描述了南非人寿保险征税四基金基础的理论框架，并记录了该基础从成立到目前形式发展的历史步骤。它接着评价目前形式的基础，并提出应考虑的可能的改变。南非精算杂志Vol. 8 2008: pp. 1-34

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Taxation of life insurance in South Africa revisited : refereed paper

This paper describes the theoretical framework underlying the four-funds basis for taxing life insurance in South Africa and records the historical steps in the development of the basis from inception to its current form. It goes on to evaluate the basis in its current form and to propose possible changes that should be considered. South African Actuarial Journal Vol. 8 2008: pp. 1-34

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South African Actuarial Journal BUSINESS, FINANCE-

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