Published on 19 Feb 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
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.
Current at 04 February 2013
Click here to expand/collapse more articles by Geoffrey GILL.