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Taxation issues relating to captive insurance companies

Author: Arvid Aage Skaar
Publisher: Valatie, NY : IBFD Publications USA, Inc., 1998.
Edition/Format:   Print book : EnglishView all editions and formats
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  Read more...
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Document Type: Book
All Authors / Contributors: Arvid Aage Skaar
ISBN: 9076078238 9789076078236
OCLC Number: 40726664
Description: xxii, 288 pages : illustrations ; 24 cm
Responsibility: by Arvid A. Skaar.

Abstract:

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.

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