Mensuel de juillet 2022 - Assurances

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The growing attention to transfer pricing aspects for captive insurance companies
By Nicolas GILLET, Partner, Transfer Pricing Leader Francesca MICHIELIN, Senior Manager, Transfer Pricing, EY Luxembourg   By providing insurance policies to entities of multinational groups to which they belong, captive insurance companies allow multinational groups to consolidate and to manage complex business risks. However, underpayment of taxes – or perceptions thereof – can impede the ability of captives to effectively deliver these services. This topic is top of the agenda, since it can cause captives to experience a significant loss due to double taxation risks, transfer pricing disputes and reputational damage.   Nicolas Gillet, Partner, Transfer Pricing Leader and Francesca Michielin, Senior Manager, Transfer Pricing at EY, give a...
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