The Resource Segregated portfolio companies and captive insurance arrangements

Segregated portfolio companies and captive insurance arrangements

Label
Segregated portfolio companies and captive insurance arrangements
Title
Segregated portfolio companies and captive insurance arrangements
Creator
Subject
Language
eng
Summary
Captive insurance arrangements providing a cheaper alternative to conventional insurance are becoming widespread. With most offshore centres providing incentives for the establishment and maintenance of entities involved in such arrangements the trend is bound to grow in the future. Taxation of such entities and deductibility of payments made for the cover provided by them are two of the most significant issues accompanying such development. This article analyses these issues in the light of the recent IRS Ruling 2008-8 in which the Internal Revenue Service expresses its position that it will not treat a captive cell arrangement as insurance if the cell covers exclusively the company that is the participant in the cell
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 10 (2008),
http://library.link/vocab/creatorName
Joseph, A
Language note
English
http://library.link/vocab/subjectName
captive insurance company
Label
Segregated portfolio companies and captive insurance arrangements
Instantiates
Publication
Label
Segregated portfolio companies and captive insurance arrangements
Publication

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      52.37366609999999 4.9336932
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