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INSURANCE COUNCIL OF AUSTRALIA.pdf

c2022-297736-ica.pdf
Preview of INSURANCE COUNCIL OF AUSTRALIA
🔗 Source: treasury.gov.au
📊 Size: 136 KB
👤 Author: Insurance Council of Australia
⬇️ Downloads: 71

Summary

The Insurance Council of Australia submitted comments to the Treasury on the Government's election commitments regarding multinational tax integrity and enhanced tax transparency. They argue that insurers should be excluded from the proposed fixed ratio rule for interest limitation, as recommended by the OECD, due to the industry's volatile profitability profile and strict regulatory capital rules. The Council supports the Government's intent to implement the OECD BEPS Action Plan but believes that insurers should be exempt from the fixed ratio rule, similar to financial entities and authorized deposit-taking institutions. They also comment on the tax transparency aspects of the package, suggesting exceptions to disclosure in certain circumstances where activities are not motivated by tax avoidance.

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Description

The Insurance Council of Australia submitted comments to the Treasury on the Government's election commitments regarding multinational tax integrity and...

Technical Information

  • File Format: PDF
  • File Size: 136 KB
  • Pages: 3
  • Language: EN
  • Author: Insurance Council of Australia
  • Total Downloads: 71
  • Last Updated: 2 months ago

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