MAP20070009769Finney, Malcolm J.Captives : a tax and financial analysis / by Malcolm J. Finney. — Hertfordshire : Risk and Insurance Research Group Ltd., cop. 1991V, 173 p. ; 30Sumario: I. General principles of international tax planning -- II. Double taxation agreements -- III. Risk management and loss control techniques -- IV. The captive: pros and cons -- V. Feasibility study -- VI. Financing -- VII. Captive management -- VIII. Managing the risks -- IX. UK tax issues -- X. EC perpective -- XI. The taxation of captives: the European perspective -- XI. The US approach -- XII. Location of the captive -- XIV. The future