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FATCA: towards transparency
Accounting & tax analysis
Washington’s introduction of the Foreign Account Tax Compliance Act is creating additional concerns for offshore entities. Here, the implications of greater tax cooperation and transparency are explored.   1 January 1970
The US industry: holding its breath
Analysis
A host of issues confront the captive industry, but clarity on how exactly they will play out continues to elude participants. In the meantime, the industry is taking a wait-and-see approach to its future progress.   1 January 1970
International links: tax agreements
Accounting & tax analysis
Recent tax agreements are reaping benefits for Bermuda’s captive sector. Shelby Weldon of the Bermuda Monetary Authority addresses the significance of new tax agreements.   1 January 1970
Analysis
EMEA Captive spoke with Carlos Montalvo of the European Insurance and Occupational Pensions Authority (EIOPA) about the evolving Solvency II regime and likely captive treatment under the emerging framework.   1 January 1970
Analysis
US data protection requirements are on the rise and captives will need to respond effectively. Eric Fader and Laurie Kamaiko outline the steps captives need to take in order to be prepared for the changing landscape.   1 January 1970
Actuarial & underwriting
Driven in part by legislation, more companies are considering using a captive to better manage their exposures. US Captive spoke with Gregory Fanoe on how to gain tangible strategic benefits from the decision.   1 January 1970
Analysis
The number of US domiciles with captive legislation continues to expand, with Florida and Oregon the latest states to throw their hats into the ring. But how can 30-odd states differentiate their captive offering?   1 January 1970
Analysis
Uncertainty remains over whether the Nonadmitted and Reinsurance Reform Act will be applied to the captive sector. The sector is hoping for an exclusion, but clarity remains elusive. For now, captives muddle through.   1 January 1970
Accounting & tax analysis
Bermuda has signed a number of tax information exchange agreements. None appears to have been more significant than that signed with Canada. Implications for the captive sector and future growth are discussed.   1 January 1970
Actuarial & underwriting
Optimising your risk portfolio can make captives more attractive under Solvency II, argues Dr Paul Wöhrmann of Zurich Global Corporate.   1 January 1970

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