The Resource Captive insurance subsidiary survives

Captive insurance subsidiary survives

Label
Captive insurance subsidiary survives
Title
Captive insurance subsidiary survives
Subject
Summary
The Dutch Supreme Court rejected arguments by the tax administration that insurance premiums paid to a Netherlands Antilles subsidiary could not be accepted as real transactions because the risks remained within the group, and that, even if deductible, the amount of the premiums was too high and not in conformity with the arm's length standard
Citation source
In: European taxation. - Amsterdam. - Vol. 26 (1986),
Language note
English
http://library.link/vocab/subjectName
  • captive insurance company
  • transfer pricing
  • arm's length principle
  • tax treaty
  • case law
Label
Captive insurance subsidiary survives
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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