The Resource Recent case law on captive insurance companies : what is the right transfer pricing approach?
Recent case law on captive insurance companies : what is the right transfer pricing approach?
Resource Information
The item Recent case law on captive insurance companies : what is the right transfer pricing approach? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Recent case law on captive insurance companies : what is the right transfer pricing approach? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- A recent court case decided by the District Court in The Hague regarding a captive insurance company involved in reinsurance activities seems to follow the current general approach of the Dutch tax authorities on captives. This article considers this decision in light of existing Dutch case law and the UK Dixons case. There is a striking difference in the approaches taken by the District Court in The Hague and the UK Special Commissioners concerning the Dixons case. Where the decision in the Dixons case focuses on the appropriateness of the transfer pricing method, the District Court in The Hague reclassifies the transactions under review. This article discusses these different approaches to captives, in particular in the context of the OECD Guidelines
- Language
- eng
- Label
- Recent case law on captive insurance companies : what is the right transfer pricing approach?
- Title
- Recent case law on captive insurance companies : what is the right transfer pricing approach?
- Language
- eng
- Summary
- A recent court case decided by the District Court in The Hague regarding a captive insurance company involved in reinsurance activities seems to follow the current general approach of the Dutch tax authorities on captives. This article considers this decision in light of existing Dutch case law and the UK Dixons case. There is a striking difference in the approaches taken by the District Court in The Hague and the UK Special Commissioners concerning the Dixons case. Where the decision in the Dixons case focuses on the appropriateness of the transfer pricing method, the District Court in The Hague reclassifies the transactions under review. This article discusses these different approaches to captives, in particular in the context of the OECD Guidelines
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 19 (2012),
- http://library.link/vocab/creatorName
-
- Reyneveld, J
- Bonekamp, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD Transfer Pricing Guidelines
- case law
- captive insurance company
- transfer pricing
- Label
- Recent case law on captive insurance companies : what is the right transfer pricing approach?
- Label
- Recent case law on captive insurance companies : what is the right transfer pricing approach?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Recent-case-law-on-captive-insurance-companies-/nJHIG1g4wjA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Recent-case-law-on-captive-insurance-companies-/nJHIG1g4wjA/">Recent case law on captive insurance companies : what is the right transfer pricing approach?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
