Location of Risk Rules: Insurance Premium Tax

The global economy provides countless opportunities for businesses to grow however behind cross-border trade lies a complex web of systems, processes and mandates needed for effective governance.

These concepts are only too familiar to insurers who understand that the location of the underlying risk must be correctly established to determine and apply the correct tax treatment.  Writing complex multi-country policies adds to the challenge and can cause complications leading to penalties and double taxation to reputational damage.

Download this e-book to learn more about Location of Risk rules and why a robust calculation and apportionment procedure is key to compliance.

  • Political background – what prompted the rules
  • The local implementation of Location of Risk rules – common examples
  • Premium allocation – how things work in practice

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