LAM12010 | International and cross border: Other international issues: overview

There are a number of areas where the special I-E regime and/or the nature of life insurance requires some adaptations to be made to the general rules governing the application of cross border activity.

This chapter covers the specific adaptations and relevant issues for life insurance companies and cross refers to the basic rules that apply to all companies. It also highlights some risk areas to consider in the context of the normal CT rules.