FERMA information paper to OECD in order to propose captive (re) insurance guidelines to national tax authorities
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| Tag | 1 | 2 | Valor |
|---|---|---|---|
| LDR | 00000cam a22000004b 4500 | ||
| 001 | MAP20170022497 | ||
| 003 | MAP | ||
| 005 | 20170714114611.0 | ||
| 008 | 170705s2017 bel |||fs 001 u eng d | ||
| 040 | $aMAP$bspa$dMAP | ||
| 084 | $a7 | ||
| 245 | 0 | 0 | $aFERMA information paper to OECD in order to propose captive (re) insurance guidelines to national tax authorities |
| 260 | $aBruselas$bFederation of European Risk Management Associations $c2017 | ||
| 300 | $a32 p | ||
| 490 | 0 | $aInformation Paper | |
| 520 | $aThis 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. | ||
| 650 | 4 | $0MAPA20080591182$aGerencia de riesgos | |
| 650 | 4 | $0MAPA20080563974$aRentabilidad | |
| 650 | 4 | $0MAPA20080584191$aCompañías cautivas | |
| 710 | 0 | $0MAPA20080433390$aFERMA |