Articles
Accounting & tax analysis
Emerging risks, new tax laws, and new structures are all reshaping the captive landscape. Captive International reported live from the Captive Insurance Companies Association (CICA) 2018 International Conference in Scottsdale, Arizona, to explore some of these changes. 1 April 2018
Accounting & tax analysis
The US Tax Cuts and Jobs Act 2017 represents the first major overhaul to federal taxes since 1986, and there are provisions that both US and international captives must be wary of. But changes are not expected to impact the numbers of captives formed. 14 March 2018
Accounting & tax analysis
Captive owners should not be concerned by the outcome of the Avrahami tax case despite indications that litigation against captives is increasing as a result. Captive owners confident they have formed their operations legitimately should be willing to fight any challenge. 14 March 2018
Accounting & tax analysis
The State of Connecticut licensed one new captive insurer and had one licensed captive insurer that never actively wrote business shut its operation, bringing the total number of captives to 14. 11 March 2018
Accounting & tax analysis
The European Commission has stressed the issue of aggressive tax planning in seven EU countries: Belgium, Cyprus, Hungary, Ireland, Luxembourg, Malta and The Netherlands. 11 March 2018
Accounting & tax analysis
Mid-size companies are continuing to see the benefit of captive insurance solutions, such as US captives that make the 831(b) election, despite negative stories labeling them as tax shelters or instances of poorly structured captives being taken to court. 26 February 2018
Accounting & tax analysis
Negative press and adverse decisions in court cases have not dampened interest in 831(b) captives—if anything more mid-size companies are taking notice, Ellen Charnley, president of Marsh Captive Solutions, tells Captive International. 22 February 2018
Accounting & tax analysis
Captive owners should seek the advice from their tax counsel on the implication of the new legislation, Elizabeth Steinman, managing director at Aon Risk Finance & Captive Consulting, tells Captive International. 22 February 2018
Accounting & tax analysis
Despite the impact of Hurricane Maria, the long term viability of Puerto Rico as a domicile is in no doubt, according to risk management consultancy and captive manager Captive Alternatives. 14 February 2018
Accounting & tax analysis
New tax rules in the US could influence the attraction of forming a captive—but there has been little impact yet on the Cayman Islands, which is enjoying robust growth, as Ruwan Jayasekera, head of the Insurance Supervision Division at the Cayman Islands Monetary Authority, explains. 2 February 2018
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