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

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