Articles

article

Accounting standards for changing times

Damian Pentney spells out in detail changes in the accounting environment for Cayman captives.   1 January 1970

article

Cayman's enriching Islands

The Cayman Islands Department of Tourism explains why for business or pleasure, the Cayman Islands is a worthwhile experience.   1 January 1970

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Accounting for global consensus

Damian Pentney discusses the scope and impact of changing FASB and IASB accounting standards, and their implications for the captive sector.   1 January 1970

Actuarial & underwriting

2008: Judging performance in a difficult year

A.M. Best analyses the performance of the captive market in 2008 and asks: Captive versus commercial—who makes the grade?   1 January 1970

article

Captives: a competitive advantage in any market cycle

Brian First outlines the captive’s edge in managing through the cycle.   1 January 1970

article

The industry coming up for air

Uncertainty surrounding the industry demanded caution last year, but there is now a palpable sense of cautious optimism.   1 January 1970

Asset management analysis

Opportunities in emerging market debt

A troubled investment environment has made returns elusive. Richard Garland of Investec Asset Management outlines how emerging market debt can help captives achieve their investment ambitions.   1 January 1970

Analysis

Bermuda - still trail-blazing

The likely differentiation of captives under Solvency II equivalency and growing links with Canada and Latin America look set to position Bermuda at the forefront of captive development once again.   1 January 1970

Cayman analysis

Increasing litigation oversight

Information technology is playing an increasingly prominent role in helping captives understand, manage and strengthen their claims and litigation process. Gary R Markham of LSG discusses the role IT is playing.   1 January 1970

Accounting & tax analysis

Bermuda and Canada's TIEA

Bermuda has signed a number of tax information exchange agreements. None appears to have been more significant than that signed with Canada. Implications for the captive sector and future growth are discussed.   1 January 1970

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