Capital Allocation and Double Taxation Risks in Insurance PEs: A Case Study

Journal
Colombo, A.G.
International
International Transfer Pricing Journal 2025 (Volume 32), No. 4
Format/Price
JournalUSD 45

This article examines the challenges of capital allocation for insurance permanent establishments (PEs) and the resulting risk of double taxation. Using a real-life case study, it highlights the practical limitations of applying the Authorized OECD Approach (AOA) across jurisdictions and explores the resolution process through the EU Arbitration Convention.