Australia - Treatment of Non-Resident Captive Insurance Arrangements - This article considers the recently issued Australian Taxation Office (ATO) practice statement PS LA 2007-8, which deals with the treatment of non-resident captive insurance arrangements and demonstrates the Commissioner's position in assessing captive insurance arrangements. Both the Practice Statement and the Federal Court of ...
Year of publication: |
2007
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Authors: | Ciro, Tony |
Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD Publ. BV, ISSN 1389-1863, ZDB-ID 14709764. - Vol. 9.2007, 6, p. 187-192
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