The Resource Insurance premium tax : whose risk is it anyway?

Insurance premium tax : whose risk is it anyway?

Label
Insurance premium tax : whose risk is it anyway?
Title
Insurance premium tax : whose risk is it anyway?
Creator
Subject
Language
eng
Summary
Insurance premium tax (IPT), a tax payable on most insurance policies, is payable depending on where the risk being insured lies. There is some uncertainty as to how to determine the location of risk, particularly in merger and acquisition deals, in which both the seller and buyer seek to insure a common risk. This article discusses the history behind IPT in the Netherlands, the purposes it is meant to serve and how the recent case law can help in determining the location of risk
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 21 (2019), no. 3 ; 5 p
http://library.link/vocab/creatorName
  • Heydari, S
  • Carrière, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • insurance premium tax
  • tax rate
  • exemption
  • risk
  • merger
  • acquisition
  • case law
Label
Insurance premium tax : whose risk is it anyway?
Instantiates
Publication
Label
Insurance premium tax : whose risk is it anyway?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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