Nicole Henderson and Mikhail Raybshteyn of Ernst & Young LLP explore how transfer pricing can affect captive insurance arrangements, including a captive’s insurance premium tax and insured’s self-procurement tax obligations.
Yves Betz, Head of Multinational Solutions at AXA XL, addresses a range of topics, including the evolving attitude of the commercial market towards captives, the increasing capital and capacity attracted to captive reinsurance and ART solutions, and the growing role of China in the captive marketplace.