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Accounting & tax analysis
The Puerto Rico International Insurers Association (PRIIA), an industry trade group, has assured that its international insurers are ‘open for business’ in spite of the fact the island is filing for voluntary bankruptcy. 22 May 2017
Accounting & tax analysis
The Organisation for Economic Co-operation and Development (OECD) has made a significant step in implementing country-by-country (CbC) reporting with a new wave of activations of automatic exchange relationships. 8 May 2017
Accounting & tax analysis
The US District Court for the Eastern District of Tennessee has denied the request of captive managers and consulting firms CIC Services and Ryan to seek injunctive relief from Notice 2016-66. 28 April 2017
Accounting & tax analysis
Recommendations from the OECD have reversed the burden of proof on the legitimacy of captives, referring to them as potential vehicles for tax avoidance. Captive International speaks with Fabrice Frère, managing director at Aon Risk Solutions, about the onerous task of preparing for a potential BEPS audit which now falls upon captive owners. 24 April 2017
Accounting & tax analysis
The Asian captive market continued to grow at a steady pace through 2016, and the formation of captives in the region is expected to continue in 2017, according to Aon's annual Asia Market Review. 23 January 2017
Accounting & tax analysis
Nevada is pushing itself forwards as a leading captive domicile in the US, according to Robert Gallegos, captive program officer for Nevada’s Division of Insurance. 9 December 2016
Accounting & tax analysis
Captive Alternatives (CapAlt), the insurance consultancy that produced the Protected Captive business model, has introduced a new business entity: CapSure Accounting, that will provide captive accounting services to captive managers. 7 December 2016
Accounting & tax analysis
The captive insurance industry has grave concerns about Notice 2016-66, the new reporting regime put into place by the Internal Revenue Service in the US, an exclusive survey carried out by Captive International has revealed. 1 December 2016
Accounting & tax analysis
A protected cell captive is an increasingly popular way for physician groups to self-insure without having to incur the full expense of forming and maintaining a standalone captive. Ed Marley and Julie Ritzman of the Mutual Insurance Company of Arizona explain the basics. 15 November 2016
Accounting & tax analysis
Seven videos are being released by the Bermuda Business Development Agency (BDA) over the next four weeks explaining what captives are and how they can be used as highly-effective self-insurance vehicles to cut costs and manage risks. 8 November 2016
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