The Resource Insurance premium tax : whose risk is it anyway?
Insurance premium tax : whose risk is it anyway?
Resource Information
The item Insurance premium tax : whose risk is it anyway? 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 Insurance premium tax : whose risk is it anyway? 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
- Insurance premium tax (IPT), a tax payable on most insurance policies, is payable depending on where the risk being insured lies. There is some uncertainty as to how to determine the location of risk, particularly in merger and acquisition deals, in which both the seller and buyer seek to insure a common risk. This article discusses the history behind IPT in the Netherlands, the purposes it is meant to serve and how the recent case law can help in determining the location of risk
- Language
- eng
- Label
- Insurance premium tax : whose risk is it anyway?
- Title
- Insurance premium tax : whose risk is it anyway?
- Language
- eng
- Summary
- Insurance premium tax (IPT), a tax payable on most insurance policies, is payable depending on where the risk being insured lies. There is some uncertainty as to how to determine the location of risk, particularly in merger and acquisition deals, in which both the seller and buyer seek to insure a common risk. This article discusses the history behind IPT in the Netherlands, the purposes it is meant to serve and how the recent case law can help in determining the location of risk
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 21 (2019), no. 3 ; 5 p
- http://library.link/vocab/creatorName
-
- Heydari, S
- Carrière, B
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- insurance premium tax
- tax rate
- exemption
- risk
- merger
- acquisition
- case law
- Label
- Insurance premium tax : whose risk is it anyway?
- Label
- Insurance premium tax : whose risk is it anyway?
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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/Insurance-premium-tax--whose-risk-is-it/OWy-jH6unXk/" 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/Insurance-premium-tax--whose-risk-is-it/OWy-jH6unXk/">Insurance premium tax : whose risk is it anyway?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/Insurance-premium-tax--whose-risk-is-it/OWy-jH6unXk/" 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/Insurance-premium-tax--whose-risk-is-it/OWy-jH6unXk/">Insurance premium tax : whose risk is it anyway?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
