Wpływ implementacji MSSF 17 na ustalanie podstawy opodatkowania podatkiem dochodowym od osób prawnych
Impact of IFRS 17 Implementation on the Corporate Income Tax Base Determination
Author(s): Katarzyna KędzioraSubject(s): Public Law, Commercial Law
Published by: Fundacja "Prawo Ubezpieczeniowe"
Keywords: corporate income tax; IFRS 17; insurance and reinsurance activity; technical provisions; insurance liabilities; insurance contract; records in accounting books; tax costs; tax revenues;
Summary/Abstract: The article aims at indicating the changes to the principles for the recognition and measure- ment of insurance and reinsurance events introduced in 2023 as a result of the entry into force of IFRS 17 “Insurance Contracts” and their direct impact on the corporate income tax base determination of insurers. Furthermore, the article presents the proposals of tax regulations in this area put forward in various countries all over the world and the necessity to initiate a discussion on possible solutions to be applied in Poland.
Journal: Prawo Asekuracyjne
- Issue Year: 4/2023
- Issue No: 117
- Page Range: 48 - 72
- Page Count: 25
- Language: Polish
