Articles
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
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
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