Abstract
The consideration that decisions of the asset-liability-management of an insurance company cannot be made purely based on economic deliberations, but are also subject to tax, accounting and especially regulatory constraints, offers the potential for a wide spread of different and complex investment combinations within the company´s portfolio. In this sense, it is important to bear in mind that the European Union’s insurance industry is still the largest institutional investor in the EU.
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© 2018 Springer Fachmedien Wiesbaden GmbH
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Regele, F. (2018). Regulatory treatment of direct infrastructure assets. In: Infrastructure Investments . BestMasters. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-20164-7_3
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DOI: https://doi.org/10.1007/978-3-658-20164-7_3
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Publisher Name: Springer Gabler, Wiesbaden
Print ISBN: 978-3-658-20163-0
Online ISBN: 978-3-658-20164-7
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