The ramping-up of country-by-country (CbC) reporting to regulate transfer pricing and combat cross-border Base Erosion and Profit Shifting, heralds a new global tax landscape. It makes for different demands by tax authorities worldwide and requires the provision of information at a much finer level of detail. As a result, the risks associated with transfer pricing…
Over the past two decades’ insurance companies are increasingly operating on a global level. As part of an overall global business strategy, many companies utilize intercompany reinsurance to manage risk and capital more effectively while ultimately improving profitability. As such, tax authorities in many jurisdictions are challenging the pricing related to intercompany transactions.
A reinsurance…

