C12: Payments for insurance premium

Compliance
Nature of with TP Compliance Compliance
relationship Regulations with with
(PE, parent, Proportion on arms’ Advance Advance Advance
Name of subsidiary, of length? Reason(s) Ruling? Ruling If No, APA? Pricing If No,
Connected Taxable associate Ownership Brief description of the (indicate Yes for non- TP method (indicate Yes (indicate Yes material Reasons for non- (indicate Yes (indicate Yes material Reasons for non-
S/N Person etc) Interest (%) transaction Amount (N) or No) compliance used or No) or No) difference compliance or No) or No) difference compliance