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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
Accounting & tax analysis
The reputation of 831(b)s has become tarnished, and business owners are considering whether these structures are worth the trouble, explains David Kirkup, COO and CFO at Captive Alternatives. 27 November 2017
Accounting & tax analysis
One of the strengths of the Cayman Islands as a domicile is its team approach to captives, according to Julie Robertson, partner and chair at Honigman Miller Schwartz and Cohn. 19 September 2017
Accounting & tax analysis
The US Tax Court ruled against captive owners and jewellers Benyamin & Orna Avrahami on August 21 in a case long-anticipated by the captive industry. 7 September 2017
Accounting & tax analysis
One of the most closely watched cases in the captive industry has drawn to a close, and the IRS has scored a win against 831(b)s in the case of Avrahami v Commissioner. Various experts weigh in on what can be taken away from this result. 25 August 2017
Accounting & tax analysis
In a decision that may place 831(b) captive insurance companies - or microcaptives - under further scrutiny, the US Tax Court has ruled in favour of the IRS in the case of Avrahami v Commissioner. 22 August 2017
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