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Captive Insurance


The differences in opinion as to how premiums paid to a captive insurance company should be treated for tax purposes are many and varied. The main question is: Are premiums paid to a captive insurance company a deductible expense for tax purposes? The author analyses this question and examines the various transfer pricing methods, which may be applied, in order to calculate an arm's length premium rate.
Arvid Aage Skaar - Personal Name
45 CAP arv
45 CAP arv
Book
English
1998
Oslo
xxii, 267 p.; 21 cm
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