Articles
Accounting & tax analysis
The US Tax Court ruled against captive owners and jewellers Benyamin & Orna Avrahami on August 21 in a case long-anticipated by the captive industry. 7 September 2017
Accounting & tax analysis
One of the most closely watched cases in the captive industry has drawn to a close, and the IRS has scored a win against 831(b)s in the case of Avrahami v Commissioner. Various experts weigh in on what can be taken away from this result. 25 August 2017
Accounting & tax analysis
In a decision that may place 831(b) captive insurance companies - or microcaptives - under further scrutiny, the US Tax Court has ruled in favour of the IRS in the case of Avrahami v Commissioner. 22 August 2017
Accounting & tax analysis
With around 35 to 40 states having now passed some form of captive legislation, more captives are redomiciling to their home state, according to Bill Mourelatos, director of Aon Insurance Managers (Vermont). 11 August 2017
Accounting & tax analysis
The scrutiny that some types of captives – in particular 831(b)s – face from the IRS is unlikely to go away, and advisors must get smarter about how they educate clients, according to Anne Marie Towle, captive consulting practice leader at JLT Insurance Management, speaking at the Vermont Captive Insurance Association’s (VCIA) annual conference in Burlington, Vermont. 11 August 2017
Accounting & tax analysis
831(b) captive insurance companies have been under the microscope for six months as the Internal Revenue Service subjects them to the greatest possible scrutiny. What’s behind this sudden concern? US Captive investigates. 24 July 2017
Accounting & tax analysis
With the OECD’s base erosion and profit shifting (BEPS) measures rolling out in the US, captive insurance companies find themselves under increased scrutiny from the IRS, which wants to clamp down on potential tax avoidance vehicles. US Captive explores the implications. 17 July 2017
Accounting & tax analysis
The Federation of European Risk Management Associations (FERMA) has proposed guidelines for captive re/insurance arrangements aimed at ensuring a consistent implementation of the OECD recommendations on Base Erosion and Profit Shifting (BEPS). 20 June 2017
Accounting & tax analysis
Ministers and high-level officials from 76 countries and jurisdictions have signed a multilateral BEPS convention to close loopholes in tax treaties and reduce opportunities for tax avoidance by multinational enterprises. 8 June 2017
Accounting & tax analysis
Increased regulation and global complexity has prompted PwC to increase the size and depth of its team specialising in the area of tax advice and compliance in the Cayman Islands and Bermuda. 30 May 2017
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