Segregated portfolio companies and captive insurance arrangements
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The work Segregated portfolio companies and captive insurance arrangements represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Segregated portfolio companies and captive insurance arrangements
Resource Information
The work Segregated portfolio companies and captive insurance arrangements represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Segregated portfolio companies and captive insurance arrangements
- 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),
- Language note
- English
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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/resource/W5XCOHGa3Wg/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/W5XCOHGa3Wg/">Segregated portfolio companies and captive insurance arrangements</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>
