ITB 12-09: Dutch tax court rules in favor of Dutch tax administration in captive insurance company case

Insurance Tax Bulletin
Last year a Dutch lower court issued a ruling relating to the transfer pricing arrangements between a Dutch vacation resort and its Irish captive insurance company. The holiday resort operates a large number of vacation houses. At the time of reservation, tourists can buy cancellation insurance, which the resort subcontracts to its captive insurance company in Ireland.

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