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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
Canadian prospects
Cayman analysis
The Canada–Cayman Islands bilateral tax information exchange agreement opens further doors for Canadian-owned captive insurance entities.   1 January 1970
Sunshine assured (Sunshine Suites Resort)
article
Six years since going independent, the Sunshine Suites Resort continues to offer quality service and the unique hospitality enjoyed by its guests.   1 January 1970
EMEA analysis
Drawing upon proximity to the UK and a studied independence from the mainland, the Isle of Man enjoys a position as an international captive domicile of some reputation. Here, its strengths are outlined.   1 January 1970
Actuarial & underwriting
AM Best details how, despite the soft cycle, captive insurance entities have outperformed the commercial sector across a host of parameters.   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
Asset management analysis
David Kilborn, chief investment officer at Performa, outlines what investment strategies Performa is recommending to captives and the company’s approach to developing its growing US presence.   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
Bermuda analysis
Bermuda continues to blaze an impressive trail across the captive landscape. Here, Mark Allitt and Jason Carne of KPMG outline the Island’s continuing efforts to position itself at the forefront of captive jurisdictions.   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

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