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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
Green with liability -- European Liability Directive
Analysis
Following developments on the implementation of the European Liability Directive, Pierre Sonigo explores its implications for captives and operators in the region.   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
USA analysis
Steve Kinion of the Delaware Insurance Department talks to US Captive about the importance of personal interaction and a close-knit regulatory team to the success of the state’s captive development.   1 January 1970
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
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
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
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
Actuarial & underwriting
Ratings can prove an invaluable aid to captives as they navigate the insurance landscape. AM Best outline their significance and how the rating agency assesses those firms within its remit.   1 January 1970

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