000			02013nab a2200253 c 4500
999			_c147522 _d147522
003			ES-MaIEF
005			20230522122954.0
007			ta
008			230519t2022 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_957296 _aScandone, Francesco Saverio
245		0	_aReinsurance intra-group agreements _helectrónico _bthe key role of RE-EVA in supporting the arm's length principle _c Francesco Saverio Scandone and Bernardo Leoni
500			_aResumen.
520			_aIn an economic context in which risk management plays an important role for the economic players, it is increasingly common to come across reinsurance transactions. In this context, multinationals often make use of reinsurance agreements, generating significant transnational flows with the related consequences also in terms of transfer prices. Despite the efforts made by the OECD with the publication of the new chapter X of the OECD Transfer Pricing Guidelines and with the clarifications provided on risk analysis, the common transfer pricing rules are not immediately applicable to reinsurance operations, also due to the complexity of the agreements and the difficulty of applying the existing TP methods to them. Therefore, this article, having analysed the main transfer pricing risks associated with intercompany reinsurance transactions, intends to provide possible new tools to verify the compliance with the arm’s length principle of reinsurance agreements, such as the combined ratio, the capital release, actuarial analysis and the RE-EVA.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_932211 _aGRUPOS DE EMPRESAS
650		4	_967933 _aACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA
650		4	_948194 _aREASEGUROS
650		4	_948302 _aRIESGO
650		4	_957949 _aPRINCIPIO DE PLENA COMPETENCIA
700	1		_970617 _aLeoni, Bernardo
773	0		_9169416 _oITPJ/2022/6 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 29, n. 6, 2022, p. 377-382
942			_cRE