This book is a pioneering, current and in-depth tax publication written by 3 leading tax practitioners regarding the direct and indirect tax implications of the insurance business in Singapore. It focuses on the direct and indirect taxation of insurance businesses in the Singapore context. Some of the topics discussed in this book include the taxation regime of insurance businesses, basis of taxation, tax incentives for insurance businesses, tax implications of accounting treatment and regulatory requirements, transfers of business / portfolio, tax opportunities and pitfalls, international developments as well as the relevant stamp duties and GST matters relating to insurance businesses. Whilst principally focused on insurance taxation, the book may be a useful reference in the wider application of principles and practices, with practical examples in the spheres of direct and indirect taxation.