Coverart for item
The Resource Taxation issues relating to captive insurance companies

Taxation issues relating to captive insurance companies

Label
Taxation issues relating to captive insurance companies
Title
Taxation issues relating to captive insurance companies
Creator
Subject
Summary
Analysis of the tax treatment of premiums paid to captives. Case law from the US, Germany, the Netherlands, Norway and Australia are compared in order to establish the conditions under which a captive is considered to be a bona fide insurance company. The application of the generally accepted transfer pricing methods is discussed, such as the comparable uncontrolled price method, the cost-plus method and the transactional net margin method, in calculating the arm's length premium rate. Administrative practice in Norway dealing with captives in the oil industry is the point of departure for this discussion
http://library.link/vocab/creatorName
Skaar, A.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • captive insurance company
  • transfer pricing
Label
Taxation issues relating to captive insurance companies
Instantiates
Publication
Contents
Includes bibliography and index
Extent
XXII, 288 p.
Isbn
9789076078236
Label
Taxation issues relating to captive insurance companies
Publication
Contents
Includes bibliography and index
Extent
XXII, 288 p.
Isbn
9789076078236

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
Processing Feedback ...