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245 |a Taxing insurance companies / [prepared by David Holland of the OECD Secretariat and Denis Normand of the Department of Finance of Canada]. 
260 |a Paris:  |b OECD,  |c c2001. 
300 |a 108 p. 
440 |a OECD tax policy studies; no.3 
440 |a Taxation 
500 |a "This study is ... produced by the Fiscal Affairs Division of the OECD"--P.3. 
504 |a Includes bibliographical references (p. 107). 
650 |a Insurance companies  |x Taxation  |x OECD countries 
650 |a Sigorta şirketleri  |x Vergilendirme  |x OECD ülkeleri 
650 |a Insurance  |x Taxation  |x OECD countries 
650 |a Sigorta  |x Vergilendirme  |x OECD ülkeleri 
650 |a Insurance, Life  |x Taxation  |x OECD countries 
650 |a Sigorta, Hayat  |x Vergilendirme  |x OECD ülkeleri 
700 |a Normand, Denis 
710 |a Organisation for Economic Co-operation and Development (OECD) 
710 |a Organisation for Economic Co-operation and Development Fiscal Affairs Division 
710 |a Organisation for Economic Co-operation and Development. Directorate for Financial and Fiscal Affairs. Taxation Division 
856 |3 E-ERİŞİM  |u http://www.sourceoecd.org/9264183450 
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