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Transfer pricing aspects of insurance & reinsurance operations presentation

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Non Member Price: $15.00

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Published on 19 Feb 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • insurance industry:
    • caught in the cross-currents of TP law change, domestic and treaty ‘carve outs’, and increased scrutiny of risk transfers and ‘tax havens’ through OECD/G20 BEPS project
  • TP aspects of:
    • reinsurance arrangements
    • investment management activities
    • intra-group services
    • attribution of profits to insurance PEs
    • impacts of recent TP legislative changes & BEPS initiatives.

Author profiles

Geoffrey Gill ATI
Geoff Gill is a transfer pricing partner with Deloitte based in Sydney with close to 25 years of experience in transfer pricing practice. Geoff specialises in transfer pricing for the Financial Services and Technology, Media and Telecoms sectors, as well as transfer pricing issues relating to financial transactions. He is an economist with a degree in economics from Trinity College Dublin and a masters in economics from University of Oxford. - Current at 09 August 2023
Click here to expand/collapse more articles by Geoffrey GILL.
Cameron (duplicate use 161916) Smith
Photo of author, Cameron Smith Cam is a Partner in Deloitte Melbourne's Transfer Pricing practice and has more than 18 years' transfer pricing and international tax experience, working in Australia, New Zealand and Europe. Cam's experience includes advising on a wide variety of complex transfer pricing matters for some of the world's largest multinational enterprises. - Current at 14 August 2013

 

This was presented at 2014 Financial Services Taxation Conference .

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Individual sessions

BEPS: OECD perspective

Author(s):  Richard J VANN

Materials from this session:

Policy and tax reform

Author(s):  John Freebairn

Materials from this session:

Current issues relating to trusts Division 6C and MITs

Author(s):  Karen PAYNE

Materials from this session:

The attribution of profits to permanent establishments

Author(s):  Ian FULLERTON

Materials from this session:

Transfer pricing aspects of insurance & reinsurance

Author(s):  Geoffrey GILL,  Cameron Smith

Materials from this session:

Tax deferred distributions

Author(s):  Antoinette ELIAS,  Brian Lane

Materials from this session:

Tax issues in restructures, acquisitions and dealing with distressed debt

Author(s):  Ian KELLOCK

Materials from this session:

Financial transaction taxes - Current state of play and potential impacts

Author(s):  Gavin MARJORAM

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BEPS: Treaty aspects

Author(s):  Claudio Cimetta

Materials from this session:

Income tax and The Personal Property Securities Act 2009 (C’wlth)

Author(s):  David WOOD

Materials from this session:

Review of the debt/equity tax rules

Author(s):  Teresa DYSON

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FATCA - What is the state of play?

Author(s):  William BROWN

Materials from this session:

Liabilities – A changing world post TOFA

Author(s):  Euan CAMPBELL,  Andrew Hirst

Materials from this session:

The new transfer pricing rules in the context of financial services

Author(s):  Kristen DEARDS,  Sarah Stevens

Materials from this session:

Taxation of life insurance companies – Reflections on the 2000 reforms

Author(s):  Patrick Grob,  Jeremy Hirchhorn

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Recent cases

Author(s):  Joanne DUNNE,  Juliette Mason,  James Patto

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Offshore banking units

Author(s):  Tony FROST,  Ultan MacDonald,  Craig Marston

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