Centro de Documentacion de Fundación MAPFRE - FERMA information paper to OECD in order to propose captive (re) insurance guidelines to national tax authorities

Publication: Bruselas : Federation of European Risk Management Associations , 2017Physical description: 32 pSeries: (Information Paper)Notes: Sumario: This information paper reflects why and how risk management practitioners are using captives in their daily activities as one of their risk management tools. We'll explain in details what is the Role of the Risk Manager in an EU based Multinational Group and why using a captive (re)insurance vehicle. We will give some statistics about captives and key figures in order to demonstrate that the main financial ratios of the captive insurance industry are in line with the traditional insurance market. In conclusion, in order to achieve a proportionate level of scrutiny by the respective tax authorities, FERMA proposes guidelines for the commercial rationale, the substance and governance, and the transfer pricing of captive structures to OECD and the national tax authorities. In annex, you'll find some practical examples and application of captive arrangements in multinational groups.Materia / lugar / evento: Gerencia de riesgos Rentabilidad Compañías cautivas Otros autores: FERMA
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