Articles
Accounting & tax analysis
The failure of a captive can often be traced to a breakdown in quality corporate governance. Ben Whitehouse, senior counsel at Butler Snow, outlines the important attributes of good captive governance. 31 May 2019
Accounting & tax analysis
Could high-profile settlements with the State of Washington lead to more captive domiciles following a similar path? Or will they adopt a more pro-business stance, like North Carolina? Pete Kranz, executive managing director and captive practice leader of Beecher Carlson, provides some key considerations on where to domicile a captive. 15 May 2019
Accounting & tax analysis
The Internal Revenue Service (IRS) has launched a compliance campaign to ensure US multinational companies are paying their captive service providers no more than arm's length prices. 23 April 2019
Accounting & tax analysis
The outcome of Syzygy v Commissioner marks another IRS victory against 831(b) captives. What went wrong this time? Matthew Queen, general counsel & chief compliance officer, Venture Captive Management, has the details. 15 April 2019
Accounting & tax analysis
Just like Reserve Mechanical and Avrahami before it, the US Tax Court has ruled in favour of the IRS in the case of Syzygy Insurance v Commissioner, ultimately determining the captive did not constitute insurance in the commonly accepted sense and its 831(b) election was invalid. 11 April 2019
Accounting & tax analysis
Leadville Insurance Company, the Vermont-based captive insurance subsidiary of US department store chain Macy’s, may be liable for $23.8 million in unpaid corporate income taxes to the state of Maryland, a recent court opinion has shown. 29 March 2019
Accounting & tax analysis
Bermuda’s insurers—and, by extension, captive insurers—have until July 1 to satisfy the government’s new economic substance requirements, which have a considerably broad scope. Janine Carey, associate at Appleby, has the details. 29 March 2019
Accounting & tax analysis
The US Internal Revenue Service (IRS) has added microcaptives to its Dirty Dozen list of common scams that it claims that US taxpayers may encounter. 22 March 2019
Accounting & tax analysis
Accountancy and business advisory firms BDO and Moore Stephens have completed a merger agreement where Moore Stephens LLP - with offices in London, Birmingham, Bristol, reading ant Watford - will operate under the BDO brand. 8 February 2019
Accounting & tax analysis
It is only a matter of time before a more simplified approach to longevity swaps becomes more prevalent, Robus Insurance (Guernsey) directors Kate Storey, Frank Oldham and David Riley, explain. 4 February 2019
Not finding what you're looking for, please try resetting your applied search and filters,
or try the full site search.
Editor's picks
