The Resource Dutch Court finds non-arm's-length remuneration for captive reinsurance company

Dutch Court finds non-arm's-length remuneration for captive reinsurance company

Label
Dutch Court finds non-arm's-length remuneration for captive reinsurance company
Title
Dutch Court finds non-arm's-length remuneration for captive reinsurance company
Creator
Subject
Language
eng
Summary
This article explores a recent ruling by the Dutch Lower Court of Zeeland-West-Brabant that applied the arm's-length principle to a captive reinsurance case, noting the Dutch Tax Administration's growing scrutiny of captive insurance arrangements and guidance promised on captive arrangements from the OECD
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 22 (2014),
http://library.link/vocab/creatorName
  • Damsma, B.W.A.M
  • Jie-A-Joen, C
  • Stuyt, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • arm's length principle
  • captive insurance company
  • remuneration
  • case law
Label
Dutch Court finds non-arm's-length remuneration for captive reinsurance company
Instantiates
Publication
Label
Dutch Court finds non-arm's-length remuneration for captive reinsurance company
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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