Articles
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
Accounting & tax analysis
Although certain tax benefits may be reduced for parent organisations, all US captive insurance companies will benefit from reduced tax rates from the Tax Cuts and Jobs Act, according to captive manager CIC Services. 22 January 2018
Accounting & tax analysis
Like any other business sector, captives occasionally have to be sold or wound up. Stephanie Mocatta, CEO, and Tom Hodson, general counsel, SOBC Sandell offer five reasons for failure, and suggest some solutions. 17 January 2018
Accounting & tax analysis
The tax advantages of international captives may decrease as a result of The Tax Cuts and Jobs Act, which may in turn lead to decreased usage, according to George Hansen, senior industry research analyst at AM Best. 12 January 2018
Accounting & tax analysis
The Tax Cuts and Jobs Act of 2017 introduced by the Trump administration includes provisions affecting captives and risk retention groups (RRGs), and they should therefore contact their tax advisor to learn how it may affect them, according to captive management and consulting company JLT Insurance Management (USA). 9 January 2018
Accounting & tax analysis
The Minister of Finance for the Bahamas signed a Multilateral Convention on Mutual Administrative Assistance in Tax Matters. With this signing, The Bahamas becomes the 116th jurisdiction to join the world’s leading instrument for boosting transparency and combating cross-border tax evasion. 18 December 2017
Accounting & tax analysis
The European Union yesterday released its results of a 10-month investigation into countries that it claims are not doing enough to crack down on offshore tax avoidance schemes. 6 December 2017
Accounting & tax analysis
US Tax Reform has now passed the Senate. Next steps are to reconcile the House and Senate bills, and then issue the final rules. David Kirkup, CFO and COO at Captive Alternatives, explores what this will mean, if anything, for captive insurance companies in the next year. 6 December 2017
Accounting & tax analysis
The Federal Reserve has announced a programme for the reduction of its balance sheet, and a potential normalisation of global short-term rates looks closer to becoming a market reality, as Andrew Baron of Butterfield Asset Management explains. 1 December 2017
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