Recent case law on captive insurance companies : what is the right transfer pricing approach?

Resource Information

The work Recent case law on captive insurance companies : what is the right transfer pricing approach? 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

Recent case law on captive insurance companies : what is the right transfer pricing approach?

Creator

• Reyneveld, J
• Bonekamp, M

Subject

• case law
• captive insurance company
• transfer pricing
• OECD Transfer Pricing Guidelines

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),

Geographic coverage

• European Union
• Europe

Language note

English