Transfer pricing 2014

Transfer pricing aspects of insurance & reinsurance operations

Source: New South Wales

Published Date: 19 Feb 2014

 

This presentation covers:

  • insurance industry:
    • caught in the cross-currents of TP law change, domestic and treaty ‘carve outs’, and increased scrutiny of risk transfers and ‘tax havens’ through OECD/G20 BEPS project
  • TP aspects of:
    • reinsurance arrangements
    • investment management activities
    • intra-group services
    • attribution of profits to insurance PEs
    • impacts of recent TP legislative changes & BEPS initiatives.

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Individual Session

Transfer pricing aspects of insurance & reinsurance

Author(s): Cameron Smith

Details

  • Published By: Cameron Smith
  • Published On:19 Feb 2014
  • Took place at:InterContinental Sanctuary Cove Resort, Gold Coast

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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