Karin Otto
Insurance Finance Expert, Zurich, Switzerland
Read More
Articles
1 articles available
Vikram Chand
(Tax Policy Center of the University of Lausanne, Switzerland)
,
Karin Otto
(Insurance Finance Expert, Zurich, Switzerland)
September 26, 2018
Introduction Recently captive insurance arrangements have been scrutinized all over the world by tax authorities as they are believed to be vehicles that encourage profit shifting. The OECD, in the…