Heydari, Shima
Insurance premium tax whose risk is it anyway? / Shima Heydari and Bas Carrière .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
Insurance premium tax (IPT), a tax payable on most insurance policies, is payable depending on where the risk being insured lies. There is some uncertainty as to how to determine the location of risk, particularly in merger and acquisition deals, in which both the seller and buyer seek to insure a common risk. This article discusses the history behind IPT in the Netherlands, the purposes it is meant to serve and how the recent case law can help in determining the location of risk.
SOCIEDADES
EMPRESAS
CONCENTRACION
SEGUROS
IMPUESTOS
UNION EUROPEA
ELUSION FISCAL
LEGISLACION COMUNITARIA
Carrière, Bas
Derivatives & Financial Instruments 1389-1863 v. 21, n. 3, May/June 2019, 5 p.
Insurance premium tax whose risk is it anyway? / Shima Heydari and Bas Carrière .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
Insurance premium tax (IPT), a tax payable on most insurance policies, is payable depending on where the risk being insured lies. There is some uncertainty as to how to determine the location of risk, particularly in merger and acquisition deals, in which both the seller and buyer seek to insure a common risk. This article discusses the history behind IPT in the Netherlands, the purposes it is meant to serve and how the recent case law can help in determining the location of risk.
SOCIEDADES
EMPRESAS
CONCENTRACION
SEGUROS
IMPUESTOS
UNION EUROPEA
ELUSION FISCAL
LEGISLACION COMUNITARIA
Carrière, Bas
Derivatives & Financial Instruments 1389-1863 v. 21, n. 3, May/June 2019, 5 p.